Author(s)
Publisher:
AICPA
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NASBA Field of Study
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Format
On demand
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Level
-
CPE Credit
0
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Course acronym
-
Prerequisites
-
Course duration
1 Hour and 15 minutes
Credit Info
Operating Abroad – Risks and Reporting
For a not-for-profit to implement activities internationally, it must navigate various risks and challenges, which include complying with in-country requirements as well as reporting back to the IRS. This session provides a blend of technical and practical advice for attendees, covering a wide range of topics from the elements that contribute to in-country tax and regulatory exposure (permanent establishment, entry and exit considerations, and "traps for the unwary" with respect to employee travel on a global scale) to Form 990 Schedule F reporting
Topics discussed
Learning objectives
Identify key risk areas contributing to in-country tax exposure.
Determine how to report foreign activities on the Form 990, including Schedule F.
Who will it benefit?
Basic knowledge of not-for-profit operations, auditing, accounting and/or compliance requirements.
