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International Tax Transactions I
Tax
CPE Self-study

International Tax Transactions I

Putting corporate reorganizations, liquidations, and stock acquisitions in an international context.

$55 - $85
Do you have an AICPA or CIMA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Taxes

Level

Basic

CPE Credits

2

Author(s)

Scott Michael Robbins

Availability

1 year

Product Number

ITCK25SSO

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Product Details

Understanding tax consequences of cross-border reorganizations and liquidations

The tax treatment of corporate reorganizations and liquidations is complicated enough when dealing only with domestic entities. When reorganizations and liquidations span different countries, there’s an additional layer of complexity.

This course explores Section 367(b) transactions through an international tax lens, helping tax professionals understand the relationship between corporate exchange and international tax provisions.

Inversions and foreign stock acquisitions

This course also discusses the tax implications of Section 7874 inversions and foreign stock acquisitions under Sections 338 and 304. Through illustrative examples, you’ll better understand the mechanics of these transactions.

Part of a comprehensive international tax education

This self-study online course 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.

This course can be purchased individually or as part of the U.S. International Tax: Advanced Issues bundle. You must purchase the bundle to earn the digital badge.

Who Will Benefit

Public and corporate tax professionals interested in building a solid foundation in U.S. international taxation.

Key Topics

  • Reorganizations and liquidations under Section 367(b)
  • Stock acquisitions (including Section 338)
  • Inversion rules under Section 7874
  • Related party stock sales

Learning Outcomes

  • Identify whether a reorganization or restructuring may qualify as an “inversion” subject to the rules of Section 7874.
  • Recognize the implications of making a Section 338 election in an acquisition of foreign corporate stock from a third party.
Credit Info
CPE Credits
Online
2
NASBA Field of Study
Taxes
Level
Basic
Prerequisites
None
Access
Online
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
For more information, please refer to CPE requirements and NASBA sponsorship information
Pricing
Do you have an AICPA or CIMA membership? Log in to apply your member discount.
Nonmembers
Online
$85.00
AICPA Members
Online
$69.00
CIMA Members
Online
$69.00
Tax Section Members
Online
$55.00

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 order

6+ registrants

We can help with group discounts. Email client.support@aicpa-cima.com
US customers call 1-800-634-6780 (option 1)

Contact us
Author(s)
Scott Michael Robbins
Accessibility

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.

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