THREE DAY IN-PERSON COURSE

Introduction to
United States International Corporate Tax

Upcoming dates:
London | 25th - 27th November 2025
Dublin | 19th - 21st May 2026
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A word from our guest lecturer

US Tax with Narelle MacKenzie

Watch this short video to hear directly from Narelle what you can expect from the course.
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US International Corporate Tax

What does it cover?

A comprehensive overview of US international tax, focusing on inbound and outbound investment by corporations.

Who should attend?

This course is ideal for tax advisers new to US international tax, working in/with US multinationals or dealing with US tax less frequently.

Why choose this course?

Course numbers are limited to 20 making it highly interactive, plus the short three-day duration means it is ideal for busy tax professionals and/or those travelling to the venue.

What's included in the fee?

The fee includes tuition, including many worked examples, full course documentation and access to a trial of selected online materials, plus refreshments.
The course was extremely informative and covered a wide range of areas on US taxation. It was very useful for me personally and a great insight to all things US tax.

Senior Tax Manager, Professional Services, UK

Narelle tailored the course content based on the most relevant areas for our roles to ensure that everyone was meeting their individual learning objectives for the course.

Group Tax Manager, UK

Hosted by Narelle MacKenzie, San Diego State University Lecturer

Our host for the three day workshop will be Narelle MacKenzie, a well-known international tax advisor with over thirty years experience working in international taxes, having spent most of her career working with, or for, multinational companies such as United Technologies, PwC, and Toyota Australia.

Narelle is a highly sought-after speaker, course instructor 
and guest lecturer. She has presented at many diverse conferences, including for the California Society of CPAs and the American Bar Association.

Recent speaking engagements covered potential tax issues for US businesses expanding overseas, the impact of the Report of Foreign Bank and Financial Accounts (FBAR) rules, the corporate tax considerations of expats and inpats, and an explanation of the US tax laws for multinationals.
Guest Lecturer
“I have taught this course many times and am delighted to partner with ExtraTax Training to bring this much-needed US tax programme back to the UK and Ireland.

It offers great value for money, with a past participant telling me that he saved the course fee several times over using something he learned in the first hour of this course. Others have mentioned the benefit of demystifying US tax terminology, gaining the ability to discuss their US tax challenges, and identifying potential future or current issues for their organisation or their clients.”

Narelle MacKenzie

International Tax Advisor & Lecturer

Overview of the Course Agenda

Day 1: Structure of the US Tax System and Federal Overview

MORNING
I. The structure of the US tax system and federal overview

A: US taxation in an international context
B: US concept of gross income
C: US taxation of business operations
D: US taxation of entity type
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AFTERNOON
II. US federal income tax: overview (continued)

E: US corporate income tax
F: Earnings and Profits
G: US corporate reorganizations
H: Partnerships
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Day 2: Inbound Investment

MORNING
III. Inbound Investment

A: US sourcing of income and expenses
B: INCO terms
C: US taxation of non-US persons
D: FDAP
E: US trade or business
F: Anti-interest stripping rules
G: Branch profits tax
H: FIRPTA
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AFTERNOON
III. Inbound Investment (continued)

I: Special US tax treaty issues: Limitation of benefit articles, saving clauses, treaty overrides

Day 3: Outbound Investment and Other Issues

MORNING
IV. Outbound Investment

A: Foreign Tax Credit
B: Subpart F income
C: Net CFC Tested Income
D: Investment in US property
E: Sale of CFC shares
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AFTERNOON
IV. Other Issues

A: Summary/overview of course to date
B: Transfer pricing
C: State and local taxes
D: Transfer taxes

Video Conferencing

Book Now

Book your place on the Introduction to US International Corporate Tax course:

Venue: 150 Minories, London EC3N 1LS
Date: 25th to 27th November 2025


The course fee for this three-day workshop is £1,795 + 20% VAT. 
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If you would like to book for multiple participants or request payment by invoice, please complete the booking request form below.

Book Now - Ireland - HIDDEN

Book your place on the Introduction to US International Corporate Tax course:
  • Location: City Quay, Dublin, D02 AY91
  • Date: 27th - 29th May 2025
  • Fee: €2,095
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If you would like to book for multiple participants or request payment by invoice, please complete the booking request form below.

Register your interest in joining the Introduction to US International Corporate Tax course in Dublin in May 2026.

Please get in touch with your questions on the Introduction to US Corporate International Tax course

A member of our team will respond to your query as soon as possible.
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