Fundamental Principles of International Income Taxation, (from: Basics of International Law for Practitioners Representing Clients in the Global Economy, May, 2003)
Understanding the principles of income taxation of global companies operating in North Carolina has become vital for attorneys representing such entities. This program gives insight into the fundamentals of global income taxation. Subjects include; taxable international activities, applicable laws, inbound and outbound transactions when a US corporation or a foreign corporation is the ultimate “parent” legal entity, US international tax provisions and foreign tax credit. The program concludes with a legislative update.
