H.R. 1 international tax provisions one-pager
Sep 25, 2025
318.2 KB
International Taxation Resource Center
Stay current on international taxation with the latest advocacy efforts, guidance and tools available in this reference library.
International taxation one-pagers
The U.S. International Tax Certificate is a comprehensive online learning program designed for global finance and accounting professionals. Developed in partnership with Grant Thornton, it consists of a three-part series that covers essential principles and complex topics in international taxation, helping participants build and apply their knowledge effectively.
The U.S. International Tax Certificate is a comprehensive online learning program designed for global finance and accounting professionals. Developed in partnership with Grant Thornton, it consists of a three-part series that covers essential principles and complex topics in international taxation, helping participants build and apply their knowledge effectively.
Tariff library — Key resources for accounting and finance professionals
Navigate the latest developments centered around tariffs and their impact on the accounting and finance environment.
Tariff library — Key resources for accounting and finance professionals
Navigate the latest developments centered around tariffs and their impact on the accounting and finance environment.
AICPA Tax Policy & Advocacy
View the Tax Policy & Advocacy Team’s full efforts as they monitor and advocate on behalf of our members and the public on emerging legislative, regulatory and administrative matters in the tax environment.
AICPA Tax Policy & Advocacy
View the Tax Policy & Advocacy Team’s full efforts as they monitor and advocate on behalf of our members and the public on emerging legislative, regulatory and administrative matters in the tax environment.
Featured news and articles
Featured news and articles
Guidance and insights
Browse the topic areas to explore tools and support specifically designed for international taxation.
AICPA Advocacy
Articles
Global tax deal could hurt US companies, says letter requesting OECD guidance, The Tax Adviser, Sept. 8, 2025
AI is transforming transfer pricing, The Tax Adviser, Aug. 31, 2025
Appeals court leaves tariffs in place, seeks expedited argument schedule, Journal of Accountancy, June 11, 2025
Using transfer pricing to blunt the effects of tariffs, The Tax Adviser, June 10, 2025
Tools and actions to prepare for tariff change impacts, FM Magazine, June 6, 2025
How finance leaders are countering tariff volatility, Journal of Accountancy, June 5, 2025
Economic optimism slides again amid tariff uncertainty, Journal of Accountancy, June 5, 2025
Tariffs back in force after appeals court ruling, Journal of Accountancy, May 30, 2025
7 actions for finance in response to trade shocks, FM Magazine, May 1, 2025
CFOs express negative economic sentiment, Journal of Accountancy, April 30, 2025
Understanding tariffs: Implications for tax practitioners, Tax Section Odyssey, April 24, 2025
5 actions finance teams can take on tariffs, AICPA & CIMA, April 11, 2025
How Trump’s opposition to global tax deal may affect businesses, The Tax Adviser, March 26, 2025
Breaking down the reasons for a decline in economic sentiment, Journal of Accountancy, March 11, 2025
Untangling tariffs: Consumers expected to bear the brunt, Journal of Accountancy, March 11, 2025
Business executives’ outlook on U.S. economy fades amid tariff and inflation worries, AICPA & CIMA survey finds, AICPA & CIMA, March 6, 2025
Domestic economic sentiment declines 20 percentage points among CPA execs, Journal of Accountancy, March 6, 2025
How Trump’s opposition to global tax deal may affect businesses, The Tax Adviser, March 26, 2025
Transfer pricing: The C-suite needs to be informed, The Tax Adviser, Feb. 28, 2025
The CFC/PFIC overlap rule after aggregate treatment, The Tax Adviser, Feb. 28, 2025
FBAR penalties are not extinguished upon taxpayer’s death, Journal of Accountancy, Feb. 1, 2025
AICPA tax policy and advocacy successes: 2024 highlights, The Tax Adviser, Jan. 9, 2025
No Collection Due Process hearing for FBAR penalties, The Tax Adviser, Jan. 1, 2025
IRS to end automatic penalties for late filing of foreign gift, bequest forms, The Tax Adviser, Oct. 29, 2024
Guidance and resources
Organisation for Economic Co-operation and Development (OECD) press releases
The Association Submits Comments to OECD on Pillar 2 Co-Existing with U.S. Tax Rules, Sept. 4, 2025
AICPA requests guidance on application of OECD’s simplified and streamlined approach for new rules on transfer pricing under Sec. 482 Regs., April 28, 2025
AICPA Comments on Dual Consolidated Losses and the Treatment of Certain Disregarded Payments, Oct. 9, 2024
AICPA Submits Comments Regarding “Once Out, Always Out” Pillar 2 Rule, Oct. 8, 2024
CPE learning
CPE learning
Our guaranteeOur guaranteeEvery purchase you make from the AICPA & CIMA is safe and secure. We also guarantee 100% customer satisfaction on most of our products. If you’re not satisfied with your purchase, please contact us.
Our refund policyOur refund policyTo start the return process, please contact us first. View all products eligible for refunds.