U.S. International Tax: Core Concepts
Updated with the most recent international tax guidance and developments, including regulations, notices, and OECD projects.
Format
Online
NASBA Field of Study
Taxes
Level
Basic
CPE Credits
9.5
Author(s)
Carl Kenyon, Kyle Brandon, Edward Weaver, F. Douglas Watson, Denise Clark
Availability
1 year
Product Number
ITC125SSO
Building a foundation in international tax
This series of self-study courses is part of the U.S. International Tax Certificate, a comprehensive learning program geared to help global finance and accounting professionals navigate the highly complex world of international taxation.
Valuable to anyone who needs to understand the complexities of international taxation, this core concepts bundle allows you to build a solid foundation in U.S. international taxation.
This two-course series will help you distinguish between various types of global tax systems and certain characteristics of each, entity classifications, and the many ways to operate a business in a foreign country. This series includes:
Digital badges: Your professional distinction
After you complete this two-part self-study online series, you will be awarded with a certificate in the form of a digital badge. Proudly display it anywhere on the internet.
Who Will Benefit
Public and corporate tax professionals interested in building a solid foundation in U.S. international taxation
Key Topics
- Residency
- Foreign tax credits (FTCs)
- Entity classification
- Regimes including Subpart F income and global low-taxed intangible income (GILTI)
- Transfer pricing
- Effectively connected income (ECI)
- Base erosion anti-abuse tax (BEAT)
- Tax treaties
Learning Outcomes
- Distinguish between various types of global tax systems and certain characteristics of each.
- Recall the concept of a permanent establishment and taxable presence in the United States and globally.
- Recall the basics of transfer pricing rules for controlled transactions in the United States and globally.
- Identify the key actions under the Organisation for Economic Cooperation and Development (OECD) base erosion and profit-shifting (BEPS) initiative.
- Recall the basics of the anti-deferral provisions applicable to controlled foreign corporations.
- Recall effectively connected income (ECI) to U.S. trade or businesses.
- Recognize a withholding agent’s withholding requirements on payments made to foreign taxpayers.
- Recall the rules under the Foreign Investment in Real Property Tax Act (FIRPTA).
Group ordering for your team
2 to 5 registrants
Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.
Start order6+ registrants
We can help with group discounts. Email client.support@aicpa-cima.com
US customers call 1-800-634-6780 (option 1)
The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services.The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.