International Tax Foundation
An easy-to-understand overview of essential international tax topics.
Format
Online
NASBA Field of Study
Taxes
Level
Basic
CPE Credits
3
Author(s)
Carl Kenyon, Edward Weaver
Availability
1 year
Product Number
ITCA25SSO
Back to Basics
Learners are exposed to the most essential topics within the vast world of U.S. international taxation. This course is geared toward those seeking a comprehensive education in the field.
A Building Block in Your U.S. International Tax Education
International Tax Foundation is part of the U.S. International Tax Certificate, a comprehensive learning program designed to help global finance and accounting professionals navigate the highly complex world of international taxation.
A Survey of Key International Tax Topics
This course covers U.S. international tax fundamentals, beginning with defining tax systems employed worldwide. Featuring an introduction to the concepts of inbound and outbound taxation, this course provides you with a baseline of the following topics:
- Residency concepts
- Foreign tax credits
- Entity classifications
- Different types of income
Key fundamental concepts, including income sourcing, withholding taxes, tax treaties, and transfer pricing, are also covered. Materials have been updated for developments in the international tax space, including projects coordinated by the Organisation for Economic Co-operation and Development.
This course can be purchased individually or as part of the U.S. International Tax: Core Concepts bundle. You must purchase the bundle to earn a digital badge.
Who Will Benefit
Public and corporate tax professionals interested in building a solid foundation in U.S. international taxation.
Key Topics
- Tax systems
- Residency
- Foreign tax credits (FTCs)
- Entity classification
- Subpart F income
- U.S. income sourcing
- U.S. withholding taxes
- Transfer pricing
Learning Outcomes
- Distinguish between various types of global tax systems and certain characteristics of each.
- Recall entity classification and hybrids among domestic and foreign entities.
- Recall the concept of a permanent establishment and taxable presence in the United States and globally.
- Recall U.S. income sourcing rules.
- Identify general U.S. withholding tax rules.
- Recognize the general function and benefits of a typical income tax treaty.
- 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.
Group ordering for your team
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