U.S. International Tax: Advanced Issues (12 hours) – Certificate Program

Previous

This is a Self-Study / On-Demand event. In the event title, "Webcast" indicates the event has a self-paced webcast to view with the materials to complete the self-study. "Download" indicates the user downloads only the materials to complete the self-study.

Fees

Member Fee: $309.00
Nonmember Fee: $389.00

Available Discounts

AICPA Member: None
Full time Accounting Educator: None

Description

This comprehensive learning program helps global finance and accounting professionals navigate the highly complex world of international taxation. Developed in partnership with Grant Thornton, this certificate program is valuable to anyone who needs to understand the complexities of international taxation. The U.S. International Tax: Advanced Issues bundle dives deeper into how to handle complex tax issues such as transfer pricing, tax treaties and corporate formations.


Note: This is an on-demand/self-study course offered by a 3rd party vendor and will not be accessible in the CPE Tracker section of the OSCPA website. Course access information will be emailed directly to you by AICPA. The course expires one year from the purchase date.

Designed For

Public and corporate tax professionals.

Objectives

  • Identify the accepted transfer pricing methods and when it's appropriate to use them
  • Recall how U.S. tax treaties determine U.S. tax residency and how it impacts eligibility under the treaty
  • Distinguish how hybrid entities are treated under U.S. income tax treaties
  • Assess whether a U.S. person's transfer of property to a foreign corporation should generally qualify for non-recognition treatment under section 351
  • Assess whether a reorganization or restructuring may qualify as an "inversion" subject to the rules of section 7874

Major Subjects

  • Section 351
  • Transfer Pricing
  • Permanent establishment
  • Tax Treaties
  • BEPS overview
  • Reorganizations
  • Stock acquisitions
  • Corporate formation
  • Inversions