International Taxation - Tax Staff Essentials
An all-new U.S. international taxation basics course to introduce you to, or refresh you on, essential topics and concepts in this tax subspecialty.
Format
Online
NASBA Field of Study
Taxes
Level
Basic
CPE Credits
5
Author(s)
Chaya Siegfried
Availability
1 year
Product Number
TSEINT24SSO
Save when you buy the complete Tax Staff Essentials, Level 4 online bundle.
A quick catch-up on international taxation
In this all-new course for 2024, you’ll become acquainted — or re-acquainted — with essential topics in U.S. international taxation. Examples, scenarios, and expert insight make the materials a powerful resource that you can reference in your everyday work.
Topics include:
- General rules of U.S. international taxation
- The foreign tax credit
- Outbound investment through corporations
- Inbound taxation on non-residents
GILTI, FDAP, PFIC: Simplifying the complex
The area of U.S. international taxation is replete with acronyms and complicated topics. Geared toward practitioners who need a refresh on international taxation, the course covers many of the topic area’s most important concepts:
- Default entity classification
- Income and expense sourcing
- Foreign tax credit limitations
- Overall domestic loss and overall foreign loss recapture
- Anti-deferral regimes (Subpart F, GILTI, PFIC)
- Fixed, determinable, annual, or periodical income
- Effectively connected income
On the pulse of international taxation
A flurry of Treasury Regulations has kept the international tax space buzzing. With all-new course materials for 2024, learners are getting a modern view of the international tax landscape.
Who Will Benefit
- U.S. tax professionals who have clients who live abroad or have foreign investments
- Industry tax staff who work for companies with global operations
- CPAs interested in growing their international tax knowledge base
- Non-U.S. accountants interested in learning about inbound transactions
Key Topics
- U.S. tax residents
- Default entity classification
- Foreign tax credit
- Global intangible low-taxed income
- Passive foreign investment companies
- Fixed, determinable, annual, or periodical income
- Effectively connected income
Learning Outcomes
- Recognize the rules for determining who is a U.S. taxpayer.
- Recall the basic rules for allocation and apportionment of deductions.
- Recognize the need for a foreign tax credit.
- Identify the purpose of anti-deferral regimes.
- Distinguish between anti-deferral regimes that apply to controlled foreign corporations.
- Identify the U.S. taxation of fixed, determinable, annual, or periodical income of foreign persons.
- Identify the U.S. taxation of effectively connected income of foreign persons.
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 order6+ registrants
We can help with group discounts. Email client.support@aicpa-cima.com
US customers call 1-800-634-6780 (option 1)
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