This session, from TEI’s 2025 International Tax Course, provides tax professionals with a foundational understanding of the importance of a corporation’s earnings and profits (E&P) in U.S. international tax law. Participants will explore how E&P is calculated and its impact on key areas of U.S. international taxation, including dividend distributions and foreign tax credit calculations.
Learning Outcomes
- Explain the significance of a corporation’s E&P and its impact on various U.S. international tax law principles.
- Demonstrate the ability to compute E&P accurately, considering key factors and adjustments.
- Analyze how fluctuations in a corporation’s E&P affect other areas of U.S. international tax law, such as dividend distributions and foreign tax credit calculations.
Who Should Attend
This session is designed for tax professionals involved in international tax matters, those transitioning to a new tax practice area within their company, or those taking on new responsibilities, including tax advisors, corporate tax professionals, CPAs, tax managers, and international tax lawyers. It will benefit professionals seeking a foundational understanding of the importance of a corporation’s E&P in U.S. international tax law.
Instructor(s)
Oanh Nguyen, Senior Manager, Deloitte Tax LLP
Paul Wagoner, Senior Manager, Deloitte Tax LLP
General Session Information
Access
Online, upon completion of the checkout process, you will be directed to our Learning Management System (LMS) for access to the session.
For member pricing, please login to tei.org
This is a digital product. With full paid access, the content will be available for one year after the purchase date.
CPE Credits
This digital product is not eligible for Continuing Professional Education (CPE) credit and includes the recording from the 2025 in-person session and the corresponding PowerPoint slides.
Length of Session
The session will take approximately 2.0 hours to complete.
NASBA Field of Study
Taxes
Level
Basic
Prerequisites
None
For more information, please refer to CPE requirements and NASBA sponsorship information.
Terms & Conditions
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