DIRECTION OF THE PROGRAM
D. Jorge Rabadán
D. Álvaro Beñarán
Levin College of Law (Florida)
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
- Net income: deductibility of expenses
- Character of gain and loss
- Cash v accrual
- Income tax statistics
Unit 2: Individual Income Taxation
- 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
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
- Fair Taxation
- US tax reform
Levin College of Law, University of Florida
|Professor Dennis Calfee||https://www.law.ufl.edu/faculty/dennis-a-calfee|
|Associate Dean Charlene Luke||https://www.law.ufl.edu/faculty/charlene-luke|
|Professor Mindy Herzfeld||https://www.ipbtax.com/attorneys-Mindy_Herzfeld#Profile|
|Pedro de Corona||https://www.procopio.com/attorneys/view/pedro-e-corona-de-la-fuente|
*The faculty is subject to modifications