On-Demand   On-Demand Web Programs

Basics of International Taxation 2014

Released on: Aug. 5, 2014
Running Time: 12:49:10

Running Time Segment Title Faculty Format
[01:23:39] Outbound Investments Kristeen R Witt ~ Legislation Counsel, Joint Committee on Taxation
John D Bates ~ Baker & Hostetler LLP
Kevin M Levingston ~ PwC
On-Demand MP3 MP4
[01:15:22] Controlled Foreign Corporations (CFCs) and Subpart F Phyllis E Marcus ~ PwC
Layla J. Aksakal ~ Miller & Chevalier Chartered
Brian H Jenn ~ Attorney Advisor (Tax Policy), U.S. Department of the Treasury
On-Demand MP3 MP4
[01:18:07] Outbound M&A Corey M Goodman ~ Cleary Gottlieb Steen & Hamilton LLP
Michael L. Schultz ~ Morgan, Lewis & Bockius LLP
Douglas L Poms ~ Senior Counsel, Office of International Tax Counsel, U.S. Department of the Treasury
On-Demand MP3 MP4
[01:11:30] Passive Foreign Investment Companies (PFICs) Kimberly S. Blanchard ~ Weil, Gotshal & Manges LLP
Andrew P Solomon ~ Sullivan & Cromwell LLP
Douglas L Poms ~ Senior Counsel, Office of International Tax Counsel, U.S. Department of the Treasury
On-Demand MP3 MP4
[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
[01:16:24] Inbound Investments William J Corcoran ~ Osler, Hoskin & Harcourt LLP
Douglas L Poms ~ Senior Counsel, Office of International Tax Counsel, U.S. Department of the Treasury
Guy A Bracuti ~ KPMG LLP
On-Demand MP3 MP4
[01:13:18] Foreign Bank and Financial Accounts (FBAR) and Other Reports Required by the IRS Jeremy M Naylor ~ Cooley LLP
Michael H Plowgian ~ KPMG LLP
On-Demand MP3 MP4
[01:15:04] Cross-Border Financial Transactions Douglas E Chestnut ~ EY
Mark H. Price ~ KPMG LLP
Brian H Jenn ~ Attorney Advisor (Tax Policy), U.S. Department of the Treasury
On-Demand MP3 MP4
[01:17:45] Transfer Pricing Craig Sharon ~ EY
Neal M Kochman ~ Caplin & Drysdale
Brian H Jenn ~ Attorney Advisor (Tax Policy), U.S. Department of the Treasury
On-Demand MP3 MP4
[01:17:19] Mobile Employees Flamin Thomas ~ McGladrey LLP
James Pickett ~ Deloitte Tax LLP
Mary B Hevener ~ Morgan, Lewis & Bockius LLP
On-Demand MP3 MP4

In a global business, the tax laws of the United States may impact transactions regardless of where the transactions take place. A working knowledge of the U.S. international tax rules is, therefore, of paramount importance to a wide variety of tax and corporate professionals.

This year’s program was be led by international tax experts and feature a substantially revised schedule including new sessions on outbound investments, IRS reporting requirements and mobile employees. Each panel will focus upon the issues raised by inbound and outbound investments and describe how the U.S. tax rules address the issues raised. In particular, each panel will focus upon how these rules impact financings, mergers, acquisitions and other commercial activities.

Lecture Topics 
[Total time 12:49:10]

Segments with an asterisk (*) are available only with the purchase of the entire program.

  • Introduction and Opening Remarks* [00:02:58]
    Linda E. Carlisle, John L. Harrington, Kristeen R. Witt
  • Outbound Investments [01:23:39]
    Kristeen R. Witt, John D. Bates, Kevin M. Levingston
  • Controlled Foreign Corporations (CFCs) and Subpart F [01:15:22]
    Phyllis E. Marcus, Brian H. Jenn, Layla J. Aksakal
  • Outbound M&A [01:18:07]
    Michael L. Schultz, Douglas L. Poms, Corey M. Goodman
  • Passive Foreign Investment Companies (PFICs) [01:11:30]
    Douglas L. Poms, Kimberly S. Blanchard, Andrew P. Solomon
  • Foreign Tax Credits [01:17:44]
    Martin J. Collins, Carol P. Tello, Elena V. Romanova
  • Inbound Investments [01:16:24]
    Guy A. Bracuti, William J. Corcoran, Douglas L. Poms
  • Foreign Bank and Financial Accounts (FBAR) and Other Reports Required by the IRS [01:13:18]
    Michael H. Plowgian, Jeremy M. Naylor
  • Cross-Border Financial Transactions [01:15:04]
    Brian H. Jenn, Mark H. Price, Douglas E. Chestnut
  • Transfer Pricing [01:17:45]
    Brian H. Jenn, Neal M. Kochman, Craig Sharon
  • Mobile Employees [01:17:19]
    Mary B. Hevener, Flamin Thomas, James Pickett

The purchase price of this Web Program includes the following articles from the Course Handbook available online:

  • New Guidance for Cross-Border Stock Transfers (Tax Notes, April 16, 2012)
    Sean W. Mullaney
  • Revisiting Certain Fundamentals in Light of the New Wave of Outbound Reorganization Guidance (42 TMIJ 21, 01-11-2013)
    Martin J. Collins, Sean W. Mullaney
  • Outline of Subpart F Anti-Deferral Regime Applicable to U.S. Controlled Foreign Corporations (April 25, 2014)
    Layla J. Aksakal, Rocco V. Femia
  • Outbound M&A: A Primer on the Non-Inbound Rules and Policies of Section 367 (April 25, 2014)
    Michael L Schultz
  • An Introduction to PFICs
    Andrew P. Solomon, Kimberly S Blanchard
  • An Introduction to PFICs (PowerPoint slides)
    Andrew P. Solomon, Kimberly S Blanchard
  • An Introduction to the Foreign Tax Credit
    Carol P. Tello
  • Inbound Taxation
    Douglas L. Poms, Guy A. Bracuti, William J. Corcoran
  • The FBAR and Other U.S. Reporting Rules for Ownership of Foreign Financial Assets
    Michael H. Plowgian
  • Fundamentals of Cross-Border Financial Transactions
    Douglas E. Chestnut
  • Transfer Pricing
    Neal M. Kochman
  • Audit Issues for Cross-Border Employees
    Mary B. Hevener
  • Audit Issues for Cross-Border Employees (PowerPoint slides)
    Mary B. Hevener
  • Basics of International Taxation—Mobile Employees (PowerPoint slides)
    Flamin Thomas, Patrycja Kowalska

Presentation Material

  • Outbound Investments
    John D. Bates
  • Controlled Foreign Corporations (CFCs) and Subpart F
    Layla J. Aksakal
  • Outbound M&A
    Michael L. Schultz, Corey M. Goodman
  • PFIC
    Kimberly S. Blanchard,Andrew P. Solomon
  • Introduction to the Foreign Tax Credit
    Martin J. Collins, Carol P. Tello, Elena V. Romanova
  • Inbound Taxation
    Guy A. Bracuti, William J. Corcoran, Douglas L. Poms
  • FBAR
    Michael H. Plowgian, Jeremy M. Naylor
  • Foreign Currency Transactions
    Brian H. Jenn, Mark H. Price, Douglas E. Chestnut
  • Transfer Pricing in Other Countries
    Neal M. Kochman, Craig Sharon
  • Audit Issues for Cross-Border Employees
    Mary B. Hevener
  • Mobile Employees
    Flamin Thomas
Co-Chair(s)
Linda E. Carlisle ~ Miller & Chevalier Chartered
John L. Harrington ~ Dentons US LLP
Kristeen R. Witt ~ Legislation Counsel, Joint Committee on Taxation
Speaker(s)
Layla J. Aksakal ~ Miller & Chevalier Chartered
John D. Bates ~ Baker & Hostetler LLP
Kimberly S. Blanchard ~ Weil, Gotshal & Manges LLP
Guy A. Bracuti ~ KPMG LLP
William J. Corcoran ~ Osler, Hoskin & Harcourt LLP
Corey M. Goodman ~ Cleary Gottlieb Steen & Hamilton LLP
Mary B. Hevener ~ Morgan, Lewis & Bockius LLP
Brian H. Jenn ~ Attorney Advisor (Tax Policy), U.S. Department of the Treasury
Neal M. Kochman ~ Caplin & Drysdale
Jeremy M. Naylor ~ Cooley LLP
James Pickett ~ Deloitte Tax LLP
Douglas L. Poms ~ Senior Counsel, Office of International Tax Counsel, U.S. Department of the Treasury
Mark H. Price ~ KPMG LLP
Elena V. Romanova ~ Head of Consumer and Private Bank Tax Advisory, Citigroup
Michael L. Schultz ~ Morgan, Lewis & Bockius LLP
Andrew P. Solomon ~ Sullivan & Cromwell LLP
Carol P. Tello ~ Sutherland Asbill & Brennan LLP
Flamin Thomas ~ McGladrey LLP

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