The international tax implications of corporate transfers are wide-ranging. In this course, you’ll learn about the potential tax consequences of inbound Section 351 transfers — for both shareholders and corporations.
You’ll also discover the qualifications for non-recognition under Section 332 for outbound liquidation. Plus, you’ll better understand the interaction between inbound/outbound transactions and Section 367.
Further, the purpose and need for gain recognition agreements are discussed.
This self-study online course is part of the U.S. International Tax Certificate, a comprehensive learning program geared to help global finance and accounting professionals navigate the highly complex world of international taxation.
This course can be purchased individually or as part of the U.S. International Tax: Advanced Issues bundle. You must purchase the bundle to earn the digital badge.
Public and corporate tax professionals interested in building a solid foundation in U.S. international taxation.