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International taxation basics: learn the three business decisions that shape cross-border tax costs—where to operate, which legal structure to use, and how to finance the operation. This lecture uses historical country-rate examples; read the corrections below before using the figures for study. Professor Farhat explains why a headline tax rate is only one part of the decision. Compare the tax base, allowable deductions, credits, local taxes and cross-border payment rules when evaluating after-tax returns. THREE DECISIONS EXPLAINED 1. Location: compare expected after-tax cash flows and other business factors across possible investment locations. 2. Legal structure: consider a branch versus a subsidiary and the tax treatment of each in the relevant jurisdictions. 3. Financing: compare debt and equity, including how interest, dividends and withholding affect cash sent back to the parent. For accounting and tax students, CPA and enrolled agent candidates building business-tax foundations, and CMA candidates reviewing after-tax investment decisions. This is a conceptual introduction with older examples, not a current exam-year tax-rate guide. STUDY NOTES AND RECORDING CORRECTIONS • Country rates, industry concessions and the worldwide rate-reduction discussion are historical. The table is described as accessed in January 2018; it is not a current ranking. Rates and tax bases must be checked for the relevant year. Lower statutory rates alone do not establish a better investment. • At 09:22–11:16, Delaware is incorrectly described as having no corporate income tax. Nonexempt corporations doing business there generally face 8.7% on federal taxable income allocated and apportioned to Delaware. Incorporation without conducting business there has different treatment; Delaware franchise tax and taxes where the business operates may still apply. • Pennsylvania's corporate net income tax is separate from its former capital stock/foreign franchise tax. The latter was eliminated for tax years beginning January 1, 2016. The corporate net income rate is 7.49% for tax years beginning in 2026, rather than the approximately 10% historical figure quoted. • At 16:13, the $1 million executive-pay deduction limit under section 162(m) concerns covered employees of publicly held corporations; it is not a universal limit for every company's CEO. • At 16:36, U.S. tax law allows LIFO subject to its rules. IAS 2 financial reporting does not allow LIFO. That does not establish that every other country's tax law prohibits it. • The historical U.S. federal top corporate rate increased to 35% in 1993, not 1994. TCJA replaced the graduated structure with a 21% flat rate for tax years beginning after December 31, 2017. This federal rate is not the company's total effective tax burden. • Withholding depends on the payment, jurisdiction, applicable law and treaty eligibility. The sample percentages in the lecture should not be applied automatically. CHAPTERS 00:00 Introduction to international taxation 00:15 Accounting study resources 01:02 Why multinational tax planning matters 02:29 Three decisions: location, structure and financing 03:29 Location and after-tax returns 04:42 Branch versus subsidiary 05:29 Debt, equity and repatriation 06:04 Withholding taxes on cross-border payments 07:07 What managers need to understand 08:28 Corporate income taxes and headline rates 09:22 State and local taxes: corrections below 11:23 Historical country tax-rate table 12:59 Tax treatment can depend on business activity 13:47 Capital budgeting and location example 14:34 Taxable income and deductions 16:13 Executive compensation deduction example 16:36 LIFO and taxable income 17:31 Tax-rate changes and investment decisions 18:04 Historical tax competition discussion 20:05 Policy and effective tax burdens 21:28 TCJA: the 2018 federal corporate rate change 21:51 Further international tax study Continue the International Taxation playlist: https://www.youtube.com/playlist?list=PLxP0KZzCGFYMSlBoPQoeZZ9G6MU0VEVu2 Study resources: https://farhatlectures.com OFFICIAL REFERENCES Delaware corporate income tax: https://revenue.delaware.gov/frequently-asked-questions/corporate-income-tax-faqs/ Delaware franchise tax: https://revenue.delaware.gov/business-tax-forms/franchise-taxes/ Pennsylvania tax rates and franchise-tax elimination: https://www.pa.gov/agencies/revenue/resources/tax-rates/corporation-tax-rates IRS section 162(m) regulations: https://www.irs.gov/irb/2021-03_IRB IRS LIFO guidance: https://www.irs.gov/publications/p538 IAS 2: https://www.ifrs.org/issued-standards/list-of-standards/ias-2-inventories/ IRS corporate rate history: https://www.irs.gov/irm/part3/irm_03-012-016r IRS cross-border withholding: https://www.irs.gov/publications/p515 #InternationalTaxation #TaxAccounting #AccountingStudents

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