On-Demand

13.5 CPE

U.S. International Tax: Advanced Issues (On-Demand) 2022

On-Demand
13.5 CPE

Developed in partnership with Grant Thornton, this certificate program is valuable to anyone who needs to understand the complexities of international taxation.

The U.S. International Tax: Advanced Issues bundle dives deeper into how to handle complex tax issues such as transfer pricing, tax treaties and corporate formations.

This series of five courses include:

  • U.S. Transfer Pricing and Global BEPS
  • U.S. Tax Treaties
  • International Tax Transactions I
  • International Tax Transactions II
  • Corporate formations, reorganization, acquisitions, and liquidations

Learning Objectives

  • 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
  • Distinguish how hybrid entities are treated under U.S. income tax treaties
  • Assess whether a U.S. person’s transfer of property to a foreign corporation should generally qualify for non-recognition treatment under section 351
  • Assess whether a reorganization or restructuring may qualify as an “inversion” subject to the rules of section 7874

Major Topics

  • Section 351
  • Transfer Pricing
  • Permanent establishment
  • Tax Treaties
  • BEPS overview
  • Reorganizations
  • Stock acquisitions
  • Corporate formation
  • Inversions

CPE Credits Available

13.5 CPE
13.5
Taxes

Things to Know About This Course

Course Level

  • Basic

Prerequisites

None

Intended Audience

Public and corporate tax professionals.

This can not be purchased at this time.