TAX 6845 – Tax planning & consulting Multi-jurisdictional tax issues- state and foreign taxes•Common Florida state taxes •Multi-state income tax issues – nexus, apportionment & allocation •The apportionment factors – sales, payroll & property •Multinational income tax issues – the general problem & different forms of relief •Methods to reduce the burden of double taxation – foreign tax credit, foreign earned income exclusion •Taxation and different forms of organization – direct import, a partnership, branch and subsidiary •Constrains on tax planning – Subpart F income & transfer pricing rules •Foreign currency remeasurement Family tax planning: Tax sheltered investments, retirement and estate planning•Family tax planning – why it’s important & general approach •Gift taxes – general overview & some common strategies used to reduce gift taxes
This is the end of the preview. Sign up
access the rest of the document.
This note was uploaded on 03/03/2010 for the course ACG 6845 taught by Professor Kelliher during the Fall '09 term at University of Central Florida.