On-Demand   Web Segment

Basics of International Taxation 2014 (New York City)

Recorded on: Jul. 24, 2014
Running Time: 01:17:44

Running Time Segment Title Faculty Format
[01:17:44] Foreign Tax Credits Carol P. Tello ~ Sutherland Asbill & Brennan LLP
Martin J. Collins ~ PwC
Elena V. Romanova ~ Head of Consumer and Private Bank Tax Advisory, Citigroup
On-Demand MP3 MP4
Taken from the Web Program Basics of International Taxation 2014 recorded July, 2014 in New York.

Lecture Topics  [01:17:44]

Foreign Tax Credits  [01:17:44]
  • Purpose, history, and background of foreign tax credits
  • What is a creditable tax?
  • Claiming Section 901 credits/Section 902 indirect credits/Section 960 credits
  • Mechanics of Section 904
  • Statutory and regulatory limits on foreign tax credit claims
The purchase price of this segment includes the following article from the Course Handbook available online:
  • An Introduction to the Foreign Tax Credit
    Carol P. Tello

Presentation Material

  • Introduction to the Foreign Tax Credit
    Martin J. Collins, Carol P. Tello, Elena V. Romanova
Elena V. Romanova ~ Head of Consumer and Private Bank Tax Advisory, Citigroup
Carol P. Tello ~ Sutherland Asbill & Brennan LLP

PLI makes every effort to accredit its On-Demand Web Programs and Segments.  Please check the Credit Information box to the right of each product description for credit information specific to your state.

Have credit questions? Visit PLI's Credit FAQ page.

On-Demand Web Programs and Segments
 are approved in:

Alabama1, Alaska, California, Colorado, Delaware, Florida, Georgia, Hawaii, Idaho*, Illinois , Iowa2*, Kansas, Kentucky*, Louisiana, Maine*, Mississippi, Missouri3, Montana, Nebraska, Nevada, New Hampshire4, New Jersey, New Mexico5, New York6,  North Carolina7, North Dakota, Ohio8, Oklahoma9, Oregon*, Pennsylvania10, Rhode Island11, South Carolina, Tennessee12, Texas, Utah, Vermont, Virginia13, Washington, West Virginia, Wisconsin14 and Wyoming*.

Iowa, Mississippi, Oklahoma, and Wisconsin DO NOT approve Audio Only On-Demand Web Programs.

Please Note: The State Bar of Arizona does not approve or accredit CLE activities for the Mandatory Continuing Legal Education requirement. PLI programs may qualify for credit based on the requirements outlined in the MCLE Regulations and Ariz. R. Sup. Ct. Rule 45.

*PLI will apply for credit upon request. Louisiana and New Hampshire: PLI will apply for credit upon request for audio-only on-demand web programs.

1Alabama: Approval of all web based programs is limited to a maximum of 6.0 credits.


2Iowa:  The approval is for one year from recorded date. Does not approve of Audio-only On-Demand Webcasts.

3Missouri:  On-demand web programs are restricted to six hours of self-study credit per year.  Self-study may not be used to satisfy the ethics requirements.  Self-study can not be used for carryover credit.


4New Hamphsire:  The approval is for three years from recorded date.

5New Mexico:  On-Demand web programs are restricted to 4.0 self-study credits per year. 

6New York:  Newly admitted attorneys may not take non-traditional course formats such as on-demand Web Programs or live Webcasts for CLE credit. Newly admitted attorneys not practicing law in the United States, however, may earn 12 transitional credits in non-traditional formats. 

7North Carolina:  A maximum of 4 credits per reporting period may be earned by participating in on-demand web programs. 

8Ohio:  To confirm that the web program has been approved, please refer to the list of Ohio’s Approved Self Study Activities at http://www.sconet.state.oh.us.  Online programs are considered self-study.  Ohio attorneys have a 6 credit self-study limit per compliance period.  The Ohio CLE Board states that attorneys must have a 100% success rate in clicking on timestamps to receive ANY CLE credit for an online program.

9Oklahoma:  Up to 6 credits may be earned each year through computer-based or technology-based legal education programs.

10Pennsylvania:  PA attorneys may only receive a maximum of four (4) hours of distance learning credit per compliance period. All distance learning programs must be a minimum of 1 full hour.

11Rhode Island:  Audio Only On-Demand Web Programs are not approved for credit.  On-Demand Web Programs must have an audio and video component.

12Tennessee:  The approval is for the calendar year in which the live program was presented.

13Virginia: All distance learning courses are to be done in an educational setting, free from distractions.

14Wisconsin: Ethics credit is not allowed.  The ethics portion of the program will be approved for general credit.  There is a 10 credit limit for on-demand web programs during every 2-year reporting period.  Does not approve of Audio-only On-Demand Webcasts.

Running time and CLE credit hours are not necessarily the same. Please be aware that many states do not permit credit for luncheon and keynote speakers.

If you have already received credit for attending some or the entire program, please be aware that state administrators do not permit you to accrue additional credit for repeat viewing even if an additional credit certificate is subsequently issued.

Note that some states limit the number of credit hours attorneys may claim for online CLE activities, and state rules vary with regard to whether online CLE activities qualify for participatory or self-study credits. For more information, call Customer Service (800) 260-4PLI (4754) or e-mail info@pli.edu.

Related Items

Live Seminars  Live Seminars

Basics of International Taxation 2016 (San Francisco, CA) Sep. 26 - 27, 2016
International Tax Issues 2016 (Chicago, IL) Sep. 12, 2016
Basics of International Taxation 2016 (New York, NY) Jul. 19 - 20, 2016
International Tax Issues 2016 (New York, NY) Feb. 9, 2016

On-Demand  On-Demand Programs

Basics of International Taxation 2015 (New York City) Aug. 5, 2015
International Tax Issues 2015 Feb. 25, 2015

Handbook  Course Handbook Archive

International Tax Issues 2016 Lowell D. Yoder, McDermott Will & Emery LLP
Basics of International Taxation 2016  
International Tax Issues 2016 Michael A. DiFronzo, PwC
J. David Varley, Internal Revenue Service
Oren Penn, PwC
David J. Canale, EY
Jose E. Murillo, EY
Peter H. Blessing, KPMG LLP
T. Timothy Tuerff, Deloitte Tax LLP
Paul M. Schmidt, Baker & Hostetler LLP
Hal Hicks, Skadden, Arps, Slate, Meagher & Flom LLP
Gretchen T. Sierra, Deloitte Tax LLP
Nicholas J. DeNovio, Latham & Watkins LLP
Peter A. Glicklich, Davies Ward Phillips & Vineberg LLP
Jennifer H. Alexander, Deloitte Tax LLP
John J. Merrick, Internal Revenue Service
Dirk J.J. Suringa, Covington & Burling LLP
Karen Lohnes, PwC
Joseph M. Calianno, BDO USA, LLP
Thomas M. Zollo, KPMG LLP
Rocco V. Femia, Miller & Chevalier Chartered
International Tax Issues Chicago 2015 Lowell D Yoder, McDermott Will & Emery LLP
Basics of International Taxation 2015 Linda E Carlisle, Miller & Chevalier Chartered
John L Harrington, Dentons US LLP
International Tax Issues 2015 Michael A DiFronzo, PwC
International Tax Issues 2014 Chicago  
Print Share Email

  • facebook
  • twitter
  • LinkedIn
  • GooglePlus
  • RSS

All Contents Copyright © 1996-2015 Practising Law Institute. Continuing Legal Education since 1933.