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U.S. Taxation of International Transactions
  • Level Professional
  • Duration 14 hours
  • Course by University of Illinois Urbana-Champaign
  • Offered by

About

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.

Modules

About the Course

    • 3 Videos
    • 4 Readings
    • 1 Plugin
Show info about module content

3 Videos

  • Introduction to International Taxation
  • Meet Your Instructor
  • The Impact of the Gies Community

4 Readings

  • Syllabus
  • A Note About On-Going OECD Negotiations
  • About the Discussion Forums
  • Online Education at Gies College of Business

About Your Classmates

    • 1 Readings
    • 1 Discussion
Show info about module content

1 Discussions

  • Get to Know Your Fellow Learners

1 Readings

  • Updating Your Profile

Module 1 Overview

    • 1 Readings
Show info about module content

1 Readings

  • Module 1 Overview and Resources

Lesson 1.1: Theories of International Taxation

    • 1 Videos
    • 1 Readings
    • 1 Quiz
Show info about module content

1 Videos

  • Theories of International Taxation

1 Readings

  • Neutrality, Efficiency, and Competitiveness

1 Quiz

  • Lesson 1.1 Knowledge Check

Lesson 1.2: Citizenship, Residency, and Worldwide Taxation

    • 1 Videos
    • 1 Readings
    • 1 Quiz
Show info about module content

1 Videos

  • Citizenship, Residency, and Worldwide Taxation

1 Readings

  • General Overview of International Taxation Principles

1 Quiz

  • Lesson 1.2 Knowledge Check

Lesson 1.3: Who is a Resident of the United States?

    • 1 Videos
    • 1 Readings
    • 1 Quiz
Show info about module content

1 Videos

  • Who is a Resident of the United States?

1 Readings

  • Determining an Individual's Tax Residency Status

1 Quiz

  • Lesson 1.3 Knowledge Check

Lesson 1.4: The "Exit" Tax

    • 1 Videos
    • 1 Readings
    • 1 Quiz
Show info about module content

1 Videos

  • The "Exit" Tax

1 Readings

  • Renounce U.S. , Here's How the IRS Computes "Exit Tax"

1 Quiz

  • Lesson 1.4 Knowledge Check

Lesson 1.5: Exceptions to Worldwide Taxation

    • 2 Videos
    • 1 Quiz
Show info about module content

2 Videos

  • The Foreign Earned Income and Housing Exclusion
  • The Participation Exemption

1 Quiz

  • Lesson 1.5 Knowledge Check

Lesson 1.6: Source of Income Rules - Part 1

    • 2 Videos
    • 1 Quiz
Show info about module content

2 Videos

  • Introduction to Sourcing
  • Source of Income Rules - Specific Rules (Part 1)

1 Quiz

  • Lesson 1.6 Knowledge Check

Lesson 1.7: Source of Income Rules - Part 2

    • 1 Videos
    • 2 Readings
    • 1 Quiz
Show info about module content

1 Videos

  • Source of Income Rules - Specific Rules (Part 2)

2 Readings

  • Source of Income Rules - Summary
  • Sourcing Deductions

1 Quiz

  • Lesson 1.7 Knowledge Check

Module 1 Review

    • 1 Quiz
Show info about module content

1 Quiz

  • Module 1 Quiz

Module 2 Overview

    • 1 Readings
Show info about module content

1 Readings

  • Module 2 Overview and Resources

Lesson 2.1: Inbound Taxation: Introduction

    • 1 Videos
    • 1 Readings
    • 1 Quiz
Show info about module content

1 Videos

  • Inbound Taxation: Introduction

1 Readings

  • The Portfolio Interest Exception

1 Quiz

  • Lesson 2.1 Knowledge Check

Lesson 2.2: Branch Profits Tax

    • 1 Videos
    • 1 Readings
    • 1 Quiz
Show info about module content

1 Videos

  • Branch Profits Tax

1 Readings

  • Branch Profits Tax Concepts

1 Quiz

  • Lesson 2.2 Knowledge Check

Lesson 2.3: U.S. Tax Treaties

    • 1 Videos
    • 1 Quiz
Show info about module content

1 Videos

  • U.S. Tax Treaties

1 Quiz

  • Lesson 2.3 Knowledge Check

Lesson 2.4: Transfer Pricing

    • 1 Videos
    • 1 Quiz
Show info about module content

1 Videos

  • Introduction to Transfer Pricing

1 Quiz

  • Lesson 2.4 Knowledge Check

Lesson 2.5: Base Erosion Anti-Abuse Tax (BEAT)

    • 1 Videos
    • 1 Quiz
Show info about module content

1 Videos

  • Base Erosion Anti-Abuse Tax (BEAT)

1 Quiz

  • Lesson 2.5 Knowledge Check

Lesson 2.6: Foreign Derived Intangible Income (FDII)

    • 1 Videos
    • 1 Quiz
Show info about module content

1 Videos

  • Foreign Derived Intangible Income (FDII)

1 Quiz

  • Lesson 2.6 Knowledge Check

Lesson 2.7: Interest-Charge Domestic International Sales Corporation

    • 1 Videos
    • 1 Quiz
Show info about module content

1 Videos

  • Interest-Charge Domestic International Sales Corporation (IC-DISC)

1 Quiz

  • Lesson 2.7 Knowledge Check

Module 2 Review

    • 1 Quiz
Show info about module content

1 Quiz

  • Module 2 Quiz

Module 3 Overview

    • 1 Readings
Show info about module content

1 Readings

  • Module 3 Overview and Resources

Lesson 3.1: Controlled Foreign Corporations (CFCs)

    • 1 Videos
    • 1 Quiz
Show info about module content

1 Videos

  • Controlled Foreign Corporations (CFCs)

1 Quiz

  • Lesson 3.1 Knowledge Check

Lesson 3.2: The Subpart F Regime - Introduction

    • 1 Videos
    • 1 Quiz
Show info about module content

1 Videos

  • Introduction to Subpart F

1 Quiz

  • Lesson 3.2 Knowledge Check

Lesson 3.3: Types of Subpart F Income

    • 1 Videos
    • 1 Quiz
Show info about module content

1 Videos

  • Types of Subpart F Income

1 Quiz

  • Lesson 3.3 Knowledge Check

Lesson 3.4: Global Intangible Low-Taxed Income

    • 1 Videos
    • 1 Quiz
Show info about module content

1 Videos

  • Global Intangible Low Taxed Income (GILTI)

1 Quiz

  • Lesson 3.4 Knowledge Check

Lesson 3.5: GILTI Examples

    • 1 Videos
    • 1 Quiz
Show info about module content

1 Videos

  • GILTI Examples

1 Quiz

  • Lesson 3.5 Knowledge Check

Lesson 3.6: Passive Foreign Investment Company (PFIC)

    • 1 Videos
    • 1 Quiz
Show info about module content

1 Videos

  • Passive Foreign Investment Company (PFIC)

1 Quiz

  • Lesson 3.6 Knowledge Check

Module 3 Review

    • 1 Quiz
Show info about module content

1 Quiz

  • Module 3 Quiz

Module 4 Overview

    • 1 Readings
Show info about module content

1 Readings

  • Module 4 Overview and Resources

Lesson 4.1: The Foreign Tax Credit: Introduction

    • 1 Videos
    • 1 Quiz
Show info about module content

1 Videos

  • The Foreign Tax Credit: Introduction

1 Quiz

  • Lesson 4.1 Knowledge Check

Lesson 4.2: Creditable Foreign Taxes

    • 1 Videos
    • 1 Quiz
Show info about module content

1 Videos

  • The Foreign Tax Credit: Creditable Foreign Taxes

1 Quiz

  • Lesson 4.2 Knowledge Check

Lesson 4.3: The Foreign Tax Credit Limitation

    • 1 Videos
    • 1 Quiz
Show info about module content

1 Videos

  • The Foreign Tax Credit Limitation

1 Quiz

  • Lesson 4.3 Knowledge Check

Lesson 4.4: The Indirect Foreign Tax Credit

    • 1 Videos
    • 1 Quiz
Show info about module content

1 Videos

  • The Indirect Foreign Tax Credit

1 Quiz

  • Lesson 4.4 Knowledge Check

Lesson 4.5: GILTI Foreign Tax Credit Limitations

    • 1 Videos
    • 1 Quiz
Show info about module content

1 Videos

  • GILTI Foreign Tax Credit Limitations

1 Quiz

  • Lesson 4.5 Knowledge Check

Module 4 Review

    • 1 Videos
    • 2 Readings
    • 1 Discussion
    • 1 Quiz
    • 1 Plugin
Show info about module content

1 Discussions

  • Final Reflection: I used to think... Now I think

1 Videos

  • Learn on Your Terms

2 Readings

  • Congratulations on completing the course!
  • Get Your Course Certificate

1 Quiz

  • Module 4 Quiz

Auto Summary

Explore the complexities of U.S. Taxation of International Transactions with Coursera's professional-level course. Focused on cross-border tax issues, planning techniques, and government policies, this course covers key topics like transfer pricing, CFCs, GILTI, and more. With 840 minutes of content, it's perfect for those with prior U.S. federal tax knowledge. Available through Starter and Professional subscriptions, this course caters to business professionals seeking to deepen their understanding of international tax regulations.

Matthew Hutchens
Instructor

Matthew Hutchens