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U.S. International Tax Certificate
Tax
CPE Self-study

U.S. International Tax Certificate

Updated with the most recent international tax guidance and developments, including regulations, notices, and OECD projects.

$740 - $1,199
Do you have an AICPA or CIMA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Taxes

Level

Intermediate

CPE Credits

51.5

Availability

2 years

Product Number

ITC25SSO

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Product Details

A comprehensive education in international tax concepts

The U.S. International Tax Certificate is an extensive learning program that helps global finance and accounting professionals navigate the highly complex world of international taxation. The certificate program comprises a three-part series to take you from mastering the essential principles and concepts to building and applying your knowledge of complex topics.

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 complete certificate program is composed of three bundles, each offering its own digital badge:

An eye on practical application

Course materials are replete with realistic examples and exercises that enhance your understanding of the material. Led by expert instructors, these courses can help you understand the concepts that underpin the issues facing your clients with global operations.

Updated for IRS and OECD developments

This series has been updated to include the interaction of U.S. final regulations and notices with global developments issued by the Organisation for Economic Co-operation and Development (OECD).

Who Will Benefit

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

Key Topics

  • Residency
  • Regimes including Subpart F income and global low-taxed intangible income (GILTI)
  • Organization for Economic Co-operation and Development (OECD) initiatives
  • Effectively connected income (ECI)
  • Controlled foreign corporations
  • Foreign tax credit (FTC)
  • Transfer pricing methods
  • Formations, reorganizations, and liquidations

Learning Outcomes

  • Distinguish between various types of global tax systems and certain characteristics of each.
  • Identify the key actions under the Organisation for Economic Cooperation and Development (OECD) base erosion and profit-shifting (BEPS) initiative.
  • Recall the basics of the anti-deferral provisions applicable to controlled foreign corporations.
  • Identify a controlled foreign corporation (CFC) and a U.S. shareholder.
  • Recall the general foreign tax credit (FTC) rules.
  • Identify a qualified business unit (QBU) under Section 989.
  • Identify the accepted transfer pricing methods and recognize when each is appropriate to use.
  • Identify the tax consequences of an exit event, such as liquidation, related-party sale, and third-party sale (with availability of certain elections).
Credit Info
CPE Credits
Online
51.5
NASBA Field of Study
Taxes
Level
Intermediate
Prerequisites
Basic knowledge of U.S. federal income taxation
Access
Online
This is a digital product. With full paid access the content will be available to you for 2 years after purchase date.
Digital Badge
After completing the course, you will receive a digital badge that can be easily shared with your professional network
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
$1,199.00
AICPA Members
Online
$999.00
CIMA Members
Online
$999.00
Tax Section Members
Online
$740.00

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)

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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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