U.S. International Tax: Inbound and Outbound (27.5 hours) – Certificate Program

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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: $480.00
Nonmember Fee: $605.00

Available Discounts

AICPA Member: None
Full time Accounting Educator: None

Description

This is a comprehensive learning program geared to help global finance and accounting professionals navigate the highly complex world of international taxation. Developed in partnership with Grant Thornton, this self-study online certificate program is valuable to anyone who needs to understand the complexities of international taxation. The U.S. International Tax: Inbound and Outbound Transactions bundle offers you the opportunity to build a solid foundation in U.S. international taxation. This five-course series covers topics such as distinguishing the differences between various types of inbound and outbound transactions.


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 interested in building a solid foundation in U.S. international taxation.

Objectives

  • Determine U.S. shareholder and CFC status under the new rules from tax reform
  • Recognize the operating rules of subpart F income
  • Recognize the Foreign Tax Credit Rules and key concepts
  • Identify issues related to dual consolidated losses, foreign currency rules and regimes under U.S. tax law
  • Identify detailed rules covering sourcing, withholding and compliance issues

Major Subjects

  • Controlled Foreign Corporations (CFCs)
  • U.S. Shareholders
  • Subpart F Income
  • E&P
  • Dividends Received Deductions (DRD)
  • Global Intangible Low-Taxed Income (GILTI)
  • Section 965
  • Foreign-Derived Intangible Income (FDII)
  • Base Erosion and Anti-abuse Tax (BEAT)
  • Previously Taxed Income (PTI)
  • Passive Foreign Investment Corporation (PFICs)
  • Foreign Tax Credits (FTCs)
  • Dual Consolidated Losses (DCLs)
  • Foreign currency
  • Compliance
  • Effectively Connected Income (ECI)
  • Branch Profits Tax (BPT)
  • 1120-Fs
  • Foreign Account Tax Compliance Act (FATCA)
  • Foreign Investment in Real Property Tax Act of 1980 (FIRPTA)