International Tax Planning, a two credit course, is taught by a visiting U.S tax professor Stafford Smiley.
The course is devoted to international tax planning as viewed from Russia and the U.S. This course is taught by Professor Smiley and about U.S. taxation of international transactions and international tax planning techniques from the Western perspective.
Professor Smiley's course will be a basic introduction to international taxation in the US, both from the perspective of US individuals and entities transacting business internationally, and non-U.S. individuals and entities transacting business in the U S. It will cover how a person or entity becomes a resident for U.S. income, gift and estate tax purposes and the implications of such characterizations. The course will expalin how U.S. citizens/residents are taxed and how non-U.S. citizens/residents are taxed. There will be a focus on the source rules, taxation of outbound transactions including the U.S. anti-deferral regime, taxation of inbound transactions including U.S. investment and business income, an overview of transfer pricing considerations, and finally a discussion of tax treaties.
Professor Smiley will discuss the taxation of international transactions in Russia, with the focus on the taxation of foreign companies doing business in Russia or receiving income from Russia. We will further discuss the main international tax-planning techniques, such as transfer pricing, financing arrangements, IP holding schemes, as well as the limitations of those techniques. We will review the corporate taxation basics in several jurisdictions that are important form the tax-planner’s point of view, such as the UK, the BVI, Cyprus, and Switzerland. We will briefly discuss regulated offshore activities, such as those of offshore investment funds, insurance companies, etc.
Please register for the course by clicking the 'Apply' button above or call Pericles reception, 7-495-649-2273, firstname.lastname@example.org