3 . Based on your research , develop a strategy for the client to repatriate earnings from the foreign markets and avoid or mitigate the U . S . tax impact on repatriation . Provide support for your rationale . 4 . Based on your research , evaluate foreign tax credits and propose at least three ( 3 ) tax credits the client could use and the impact on the taxes . Provide examples with your rationale . 5 . Based on your research , assess the impact that the accumulated earnings tax had on the client and how the tax could be avoided or mitigated . Provide examples with your rationale . 6 . Based on your research , analyze the rules regarding potential U . S . and foreign sourced losses and propose scenario to your client that would best represent the proper treatment of those losses . Provide support for your rationale . 7 . Use at least four ( 4 ) quality resources in this assignment . Note : Wikipedia and similar Websites do not qualify as quality resources . Your assignment must follow these formatting requirements :
· Be typed , double spaced , using Times New Roman font ( size 12 ), with one-inch margins on all sides ; citations and references must follow APA or school-specific format . Check with your professor for any additional instructions .
· Include a cover page containing the title of the assignment , the student ’ s name , the professor ’ s name , the course title , and the date . The cover page and the reference page are not included in the required assignment page length . The specific course learning outcomes associated with this assignment are :
· Analyze the legal basis of outbound international taxation and foreign tax credit limitations .
· Use technology and information resources to research issues in international tax planning and research .
· Write clearly and concisely about international tax planning and research using proper writing mechanics . Click here to view the grading rubric .