On-Demand


50.5 CPE

U.S. International Tax Certificate (On-Demand) 2022

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

Prerequisites

None

Advanced Preparation

None

Intended Audience

Anyone interested in U.S. International Tax

Provider

AICPA - Durham

This can not be purchased at this time.