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Chapter 1 Overview of U.S. Corporate International Taxation Learning objectives

Оглавление

 Recognize the comprehensive system of outbound (core) and inbound U.S. international taxation laws.

 Recognize the concepts of timing for income recognition.

 Identify the international tax provisions of the Tax Cuts and Jobs Act (TCJA) signed in December 2017.

 Recognize U.S. federal income tax benefits for U.S. exporters of U.S. property under the interest charge domestic international sales corporations (IC-DISC) regime.

International Taxation

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