On-Demand


50.5 CPE

U.S. International Tax Certificate

On-Demand
50.5 CPE

Learning Objectives

Distinguish the differences between various types of global tax systems and certain characteristics of each;Recognize how the Tax Cuts and Jobs Act has impacted international taxation;Identify detailed rules covering sourcing, withholding and compliance issues;Recognize the Foreign Tax Credit Rules and key concepts;Identify the accepted transfer pricing methods and when it’s appropriate to use them;Recall how U.S. tax treaties determine U.S. tax residency and how it impacts eligibility under the treaty

Major Topics

Controlled Foreign Corporations (CFCs);U.S. Shareholders;Subpart F Income;E&P;Dividends Received Deductions (DRD);Global Intangible Low-Taxed Income (GILTI);Section 965;Foreign-Derived Intangible Income (FDII);Base Erosion and Anti-abuse Tax (BEAT);Previously Taxed Income (PTI);Passive Foreign Investment Corporation (PFICs);Foreign Tax Credits (FTCs);Dual Consolidated Losses (DCLs);foreign currency,;compliance,;Effectively Connected Income (ECI);Branch Profits Tax (BPT);1120-Fs,;Foreign Account Tax Compliance Act (FATCA);Foreign Investment in Real Property Tax Act of 1980;(FIRPTA) Transfer Pricing;Tax Treaties

CPE Credits Available

50.5 CPE
50.5
Taxes

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Tax
  • Taxation

Prerequisites

None

Advanced Preparation

None

Provider

AICPA

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