International Tax Law Course2019-05-24T07:42:27+00:00

Project Description

Home » Programs » International Tax Law Course

International Tax Law Course

Course information

DIRECTION OF THE PROGRAM

D. Jorge Rabadán
D. Álvaro Beñarán

CAMPUS

Levin College of Law (Florida)

START DATE

March

DURATION

1 week

FORMAT

On-site

Introduction

If you want to reinforce your skills and relaunch your career becoming a specialist in North American taxation, in this course you will obtain knowledge highly valued by companies because it will allow you to analyze and provide advice on tax issues of high complexity.

Training stay at the prestigious Levin College of Law of the University of Florida Gainesville, number one in this matter in rankings of US Universities, focus on receiving lectures and participating in workshops of International Taxation and to deepen the knowledge of the North American fiscal and financial regulations.

Why should you choose this program?

  • This academic stay program, with its corresponding diploma, takes place in the prestigious University of Florida Gainesville, Nº 1 in US in taxation and international taxation, where the student will attend master classes and participate in International Taxation workshops.
  • We train the student to become a professional capable of understanding how the US tax system works in order to offer his services globally.
  • You will work with real practical cases taught by tax experts from Big Fours, national and international law firms and boutiques.
  • This program leads to obtaining a certificate issued by ISDE and the Gainesville UF.

Unit I: Principles of the U.S. Tax System

  • Sources of tax law
  • Tax federalism
  • Principles of the federal income tax
    • Annual accounting
    • Gross income
    • Realization
    • Net income: deductibility of expenses
    • Character of gain and loss
    • Cash v accrual
  • Income tax statistics

Unit 2: Individual Income Taxation

  • Income
  • Deductions
  • Attribution of Income
  • Recognition of Gains & Losses

Unit 3: Business Taxation I: The Corporate Tax

  • C corporation as a taxable entity
  • Capital structure
  • Formation of the corporation
  • Non-liquidating distributions

Unit 4: Business Taxation II: Pass-Thru Taxation

  • Choice of business entity
  • Check-the-box rules
  • Income taxation of partners and partnership
  • Tax-free contribution of property to a partnership
  • The pass-through of income, gain, loss and deductions
  • New Section 199A

Unit 5: Estate Taxation: Cross-Border Context

  • Principles

Unit 6: Inbound Taxation:

  • Residence rules
  • Source Rules
  • US taxation of foreign persons: passive investment income
  • Effectively connected income from US trade or business
  • Gains from sales of US real property

Unit 7: Outbound Taxation

  • The foreign tax credit
  • Controlled foreign corporations (CFC): subpart F & section 1248
  • Passive Foreign Investment Companies (PFIC)
  • US tax reform: global intangible low income tax & foreign derived intangible income

Unit 8: US Tax Reform & BEPS

  • Exchange of information
  • BEPS
  • Fair Taxation
  • US tax reform

Collaborating centers

University of Florida