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所在平台: Coursera |
课程主页: https://www.coursera.org/learn/us-international-tax
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课程名称：美国国际交易税务 课程概述：本课程分析了国际业务中涉及的税务处理、问题、规划技巧及其背后的政府政策。课程结合了税务课程中学习的概念，特别关注跨境外部交易（即美国纳税人在国外进行商业活动的税务影响）。主要内容包括收入来源、转移定价、控制外国公司（CFC）、次部F收入、外国税抵免、全球无形低税收入（GILTI）、基础侵蚀与反滥用税（BEAT）以及外国衍生无形收入（FDII）。尽管课程主要聚焦于外部交易，但也会讨论一些关于外部纳税人在美国开展业务的相关规则。本课程为入门级，因此不要求具备国际税务的先前知识，但需有美国联邦税务的基础知识。 课程大纲： 模块1：导言、管辖原则与收入来源 在此模块中，您将熟悉课程、讲师与同学，以及学习环境。我们将讨论国际双重征税的理论及对国际交易征税的不同管辖基础，具体测试何为美国居民或非居民，并探讨美国普遍采用的全球征税制度及其主要例外，最后讨论收入如何根据美国的来源规则被归类为美国或外国来源。 模块2：内部税务、税收条约、转移定价与出口激励 本模块将介绍内部税务问题，包括固定、可确定、年度和定期（FDAP）收入及有效关联收入（ECI）的税收制度。随后，我们将讨论支持ECI税制的分支利润税，以及税收条约对现有国际税收规则的影响。之后将探讨转移定价问题，包括新基础侵蚀与反滥用税（BEAT）。最后讨论可供在国外销售的美国纳税人的出口激励。 模块3：控制外国公司及当前收入包含 本模块将介绍次部F与全球无形低税收入（GILTI）税制，这些税制会使得美国股东通过控制外国公司（CFC）获得的某些外国收入在美国当前应税。本模块将学习识别美国股东及何为CFC，并了解构成次部F的收入类型，以及如何计算GILTI。最后讨论被动外国投资公司（PFIC）规则，涵盖美国人在非CFC外国公司的投资。 模块4：外国税收抵免 在此模块中，我们将学习外国税收抵免如何减轻国际双重征税的可能性及哪些外国税可作为抵免进行申报。我们将探讨如何计算外国税收抵免限制，以确保所支付或计提的外国税收仅用于抵消外国收入的美国税收，而不影响美国来源收入的税收。最后简要讨论选项框规则及其对国际税务规划的影响。
Name:Module 1: Introduction, Jurisdictional Principles, and Sourcing
Description:In this module, you will first become familiar with the course, your instructor and your classmates, and our learning environment. This orientation will also help you obtain the technical skills required to navigate and be successful in this course. Next, we will begin our discussion of U.S. international taxation by discussing the baseline theories used to prevent international double taxation and the different jurisdictional bases for imposing taxation on international transactions. We will then discuss specific tests to determine when a taxpayer is a U.S. resident vs. non-resident. We will discuss system of worldwide taxation generally employed by the United States and major exceptions to that system. And, we will conclude with a discussion of how income is "sourced" to either the United States or a foreign jurisdiction using the sourcing rules of the United States.
Name:Module 2: Inbound Taxation, Treaties, Transfer Pricing, and Export Incentives
Description:In this module we will start with a basic introduction to inbound taxation issues, including a discussion of the Fixed, Determinable, Annual, and Periodical (FDAP) Income and Effectively Connected Income (ECI) taxing regimes. We'll then discuss the branch profits tax, which supports the ECI taxing regime. Next, we'll turn to understanding how tax treaties impact existing international taxation rules. Then, we'll cover transfer pricing issues, including a discussion of the new Base Erosion and Anti-Abuse Tax (BEAT). We'll conclude with a discussion of export incentives available to U.S. taxpayers selling abroad.
Name:Module 3: Controlled Foreign Corporations and Current Income Inclusions
Description:In this module we will be introduced to the Subpart F and Global Intangible Low Taxed Income (GILTI) regimes. These taxing regimes will cause certain foreign income earned by U.S. Shareholders through Controlled Foreign Corporations (CFCs) to be currently taxable in the United States. Specifically in this module we will learn to identify when a U.S. person is a U.S. Shareholder and when a foreign corporation is a CFC. We will also learn about what types of income constitute Subpart F. And, how GILTI is computed. We will conclude with a discussion of the Passive Foreign Investment Company (PFIC) rules which cover U.S. persons investing in foreign corporations that are not CFCs.
Name:Module 4: The Foreign Tax Credit
Description:In this module we will learn about how the Foreign Tax Credit mitigates the possibility of international double taxation. We will learn which foreign taxes are creditable for the purposes of this tax. We will then turn to computing the Foreign Tax Credit Limitation, which ensures that foreign taxes paid or accrued are only used to offset U.S taxes on foreign income and not U.S. taxes on U.S.-sourced income. We will then discuss how the Foreign Tax Credit interacts with provisions we have already discussed (e.g., GILTI). We will conclude with a brief discussion of the Check-the-Box Rules and how they impact international tax planning.
This course analyzes the tax treatment, issues, planning techniques and underlying government policies involved in doing business internationally. The course incorporates concepts learned in all of the tax courses as they relate to the impact on cross-border outbound transactions (i.e., the taxation of US taxpayers doing business abroad). Topics include the source of income, transfer pricing, controlled foreign corporations (CFCs), Subpart F income, foreign tax credits, Global Intangible Low-Taxed Income (GILTI), Base Erosion and Anti-Abuse Tax (BEAT), and Foreign Derived Intangible Income (FDII). While this course focuses heavily on outbound transactions, some inbound rules (i.e., non-US taxpayers doing business in the United States) will be discussed. This course is an introductory course, so no prior knowledge of international taxation is required or expected. However, prior knowledge of U.S. federal taxation is necessary.
