International Taxation - Fundamentals (601)

General Description:

Participants will learn the basic concepts and problems of U.S. international taxation.

Learning Objectives:

After completing this course the participant will be able to:

• Identify issues arising from jurisdictional matters.
• Apply residency rules to specific taxpayers.
• Apply the source of income rules.
• Identify effectively connected income from a U.S. trade or business.
• Apply the branch profits tax.
• Apply withholding requirements for transactions involving non-U.S. taxpayers.
• Determine the foreign tax credit.
• Apply the controlled foreign corporation rules and Subpart F.
• Interpret and apply tax treaties.

Instructors:

Isaac L. Lodico is a tax attorney in the corporate and transactional department of Sherman & Howard LLC in Denver. Previously he was professor and interim director of the Graduate Tax Program at the University of Denver, teaching Natural Resources Taxation, Civil & Criminal Tax Procedure, and Consolidated Tax Returns for almost 15 years. He earned an LL.M. in taxation from the Graduate Tax Program, J.D. and a graduate research fellowship from the University of California College of Law in San Francisco (Hastings), and B.A. from the University of Colorado. He is licensed as an attorney in Colorado and California and has extensive experience teaching continuing professional education seminars in tax for CPAs, attorneys, and other tax return preparers.

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