International Taxation Resource Center

Stay current on international taxation with the latest advocacy efforts, guidance and tools available in this reference library.

The U.S. International Tax Certificate is a comprehensive online learning program designed for global finance and accounting professionals. Developed in partnership with Grant Thornton, it consists of a three-part series that covers essential principles and complex topics in international taxation, helping participants build and apply their knowledge effectively.

The U.S. International Tax Certificate is a comprehensive online learning program designed for global finance and accounting professionals. Developed in partnership with Grant Thornton, it consists of a three-part series that covers essential principles and complex topics in international taxation, helping participants build and apply their knowledge effectively.

Tariff library — Key resources for accounting and finance professionals

Navigate the latest developments centered around tariffs and their impact on the accounting and finance environment.

Tariff library — Key resources for accounting and finance professionals

Navigate the latest developments centered around tariffs and their impact on the accounting and finance environment.

Featured resources

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navigating-tariffs-a-guide-for-cpas

Navigating tariffs: A guide for CPAs

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FBAR penalties: Legal implications after death

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2024 Foreign National Tax Return Checklist – Form 1040-NR

The United States Capitol building

OECD BEPS 2.0 — Pillar One and Pillar Two

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Featured resources

View more resources

navigating-tariffs-a-guide-for-cpas

Navigating tariffs: A guide for CPAs

Close-up of purple curtain in various tones

FBAR penalties: Legal implications after death

Abstract green image

2024 Foreign National Tax Return Checklist – Form 1040-NR

The United States Capitol building

OECD BEPS 2.0 — Pillar One and Pillar Two

View more resources

AICPA Tax Policy & Advocacy

View the Tax Policy & Advocacy Team’s full efforts as they monitor and advocate on behalf of our members and the public on emerging legislative, regulatory and administrative matters in the tax environment.

AICPA Tax Policy & Advocacy

View the Tax Policy & Advocacy Team’s full efforts as they monitor and advocate on behalf of our members and the public on emerging legislative, regulatory and administrative matters in the tax environment.

Guidance and insights

Browse the topic areas to explore tools and support specifically designed for international taxation.

Articles

Appeals court leaves tariffs in place, seeks expedited argument schedule, Journal of Accountancy, June 11, 2025

Using transfer pricing to blunt the effects of tariffs, The Tax Adviser, June 10, 2025

Tools and actions to prepare for tariff change impacts, FM Magazine, June 6, 2025

How finance leaders are countering tariff volatility, Journal of Accountancy, June 5, 2025

Economic optimism slides again amid tariff uncertainty, Journal of Accountancy, June 5, 2025

Tariffs back in force after appeals court ruling, Journal of Accountancy, May 30, 2025

7 actions for finance in response to trade shocks, FM Magazine, May 1, 2025

CFOs express negative economic sentiment, Journal of Accountancy, April 30, 2025

Understanding tariffs: Implications for tax practitioners, Tax Section Odyssey, April 24, 2025

5 actions finance teams can take on tariffs, AICPA & CIMA, April 11, 2025

How Trump’s opposition to global tax deal may affect businesses, The Tax Adviser, March 26, 2025

Breaking down the reasons for a decline in economic sentiment, Journal of Accountancy, March 11, 2025

Untangling tariffs: Consumers expected to bear the brunt, Journal of Accountancy, March 11, 2025

Business executives’ outlook on U.S. economy fades amid tariff and inflation worries, AICPA & CIMA survey finds, AICPA & CIMA, March 6, 2025

Domestic economic sentiment declines 20 percentage points among CPA execs, Journal of Accountancy, March 6, 2025

How Trump’s opposition to global tax deal may affect businesses, The Tax Adviser, March 26, 2025

Transfer pricing: The C-suite needs to be informed, The Tax Adviser, Feb. 28, 2025

The CFC/PFIC overlap rule after aggregate treatment, The Tax Adviser, Feb. 28, 2025

FBAR penalties are not extinguished upon taxpayer’s death, Journal of Accountancy, Feb. 1, 2025

AICPA tax policy and advocacy successes: 2024 highlights, The Tax Adviser, Jan. 9, 2025

No Collection Due Process hearing for FBAR penalties, The Tax Adviser, Jan. 1, 2025

IRS to end automatic penalties for late filing of foreign gift, bequest forms, The Tax Adviser, Oct. 29, 2024

Guidance and resources

FBAR penalties: Legal implications after death

Federal Taxpayer Penalties Guide

Federal Tax Return Due Dates Chart

2024 Foreign National Tax Return Checklist – Form 1040-NR

IRS Business Examination Checklist

Initial Business Return Filing Checklist

OECD BEPS 2.0 — Pillar One and Pillar Two

Navigating tariffs — A guide for CPAs

Navigating tariffs — Key resources for accounting and finance professionals

IRS resources

Large Business and International (LB&I) Division

Tax information for corporations

Organisation for Economic Co-operation and Development (OECD) press releases

AICPA requests guidance on application of OECD’s simplified and streamlined approach for new rules on transfer pricing under Sec. 482 Regs., April 28, 2025

AICPA Comments on Dual Consolidated Losses and the Treatment of Certain Disregarded Payments, Oct. 9, 2024

AICPA Submits Comments Regarding “Once Out, Always Out” Pillar 2 Rule, Oct. 8, 2024

More press releases related to OECD

man and woman recording podcast

Global Tax Trends: What CPAs Need to Know Now

Person listening to headphones at sunset

What you need to know about BEPS 2.0: Pillar One and Pillar Two

Podcasts

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Podcasts

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CPE learning

International Taxation: Overview and General Rules of U.S. International Taxation - Tax Staff Essentials

U.S. International Tax: Advanced Issues

U.S. Transfer Pricing and Global BEPS

U.S. Tax Treaties

CPE learning

International Taxation: Overview and General Rules of U.S. International Taxation - Tax Staff Essentials

U.S. International Tax: Advanced Issues

U.S. Transfer Pricing and Global BEPS

U.S. Tax Treaties

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