F. Hale Stewart JD, LL.M.
Tax Lawyer, The Law Office of Hale Stewart
I have a masters in both domestic (US) and international taxation from the Thomas Jefferson School of Law where I graduated magna cum laude. I am currently working on my doctoral dissertation. I have also written a book titled US Captive Insurance Law, which is the leading text in this area.

I form and manage captive insurance companies and help clients in international tax matters, US entity structuring, estate planning and asset protection.

It has never been easier for a U.S. company to sell products or services internationally. But once a company earns international income, it also must content with internal tax consequences. This is made more complicated because of the myriad number of tax statutes implicated by international sales. An Introduction to U.S. International Taxation offers the CPA introduction to the basic rules and structures used in international transactions. The program is broken down into the following sections:

1. A Few Basic Concepts
2. Source rules
a. Domestic income
b. International income
3. Transferring assets offshore: Section 367
4. Three Basic Strutures
a. A Foreign Sales Office
b. A Foreign Branch
c. A Foreign Subsidiary
5. The International Tax Credit

In order to be awarded the full credits, you must be respond to all polling questions, provide the correct end of section code and pass the quiz with a score of 70% or greater
Participants will earn 1.0 CPE credit

Field of Study: International Tax.
Program Level: basic
Prerequisites: none.
Advanced Preparation: None
Who Should Attend: Anyone interest in learning about US International Tax