We're starting all right altitude of Quivers time, you're great. Okay, good morning everybody, thank you for joining. So, a lot of you may not know me, I've only been here for two months and I'm doing a webinar. So, my name is Jennifer Spar Mano. I've worked as some of you have seen, some of you met, some deal ray. So, I'm an international new international task director and I was formerly at mizar's before I joined and all I do is international task, all facets of it. So, feel free to reach out and hopefully as you see this presentation, you'll realize that you may have to reach out. So, that's really my goal. Okay, a lot of this stuff that I'm going to begin with is just basic stuff. I'm not sure, I know I have a wide it don't pose be back, you know hear me. Oh really, like oh okay. Um, so I'm not sure if everyone's background, I know we have a wide range of people here, so I just wanted to start with just a few international tax concepts for those of you who may not deal with international tax on a regular basis. So, just a few definitions which I'm sure you guys, most of you guys will already know. A foreign corporation is any corporation that's incorporated outside please sell 1200, the operator sirens please sell dial 1200 start so far um. So, a foreign corporation is incorporated outside the United States. A CFC or controlled foreign corporation, which a number of you have probably heard of, is a foreign corporation that has U.S. shareholders that own directly, indirectly, or constructively more than 50 percent of the stock, by vote or value, of a foreign corporation during the tax year. And a U.S....
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