Partner Britt Haxton and associate Kevin Hall spoke on 'Inbound Issues: US Taxation of Nonresident Companies' at the Tax Executives Institute's (TEI) 2018 US International Tax Course, hosted in Atlanta, Georgia, on August 13-17, 2018.
The week-long course builds upon the Institute’s success in educating tax professionals on the fundamentals, challenges, and opportunities present in US international taxation, and is relevant to professionals working for both US and non-US headquartered companies. Designed for in-house tax professionals with five or fewer years of experience in US international tax matters, the course covers the central concepts of the US taxation of multi-national enterprises, including sessions addressing:
- Sourcing of income and expenses
- The US foreign tax credit
- Transfer pricing under section 482
- FATCA and other withholding and reporting requirements
- The US subpart F and passive foreign investment company regimes