Corporate formations, reorganization, acquisitions, and liquidations

Disruption

Course

Corporate formations, reorganization, acquisitions, and liquidations

  • Format

    Course - Online

  • Duration

    1h 30m

This self-study online course is part of the U.S. International Tax Certificate, a comprehensive learning program geared to help global finance and accounting professionals navigate the highly complex world of international taxation.

Learning outcomes

  • Recall the tax free nature relating to the formation of a corporate entity.
  • Recognize the different tax-free reorganizations permitted under US tax law and the requirements of each
  • Identify the tax consequences in an exit event such as a liquidation, related party sale, and third-party sale (with availability of certain elections)

£49.00 (CIMA members only)

£59.00

VAT calculated on checkout

Product information

Overview

Build a solid foundation

This self-study online course is part of the U.S. International Tax Certificate, a comprehensive learning program geared to help global finance and accounting professionals navigate the highly complex world of international taxation. This course can be purchased individually or as part of the U.S. International Tax: Advanced Issues bundle. You must purchase the bundle to earn the digital badge.

The CPE self-study course focuses on corporate formations, reorganization, acquisitions and liquidations. This module covers the corporate level transactions typically seen in a crossborder context. The primary focus is on subchapter C concepts to illustrate corporate formation, reorganization, liquidation and sales.

Who should take this course?

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

Professional development

This Course - Online offers 1.5 hours of CPE credit.
Note on CPE Requirements and Credits
All learning resources available in the CGMA Store qualify for CPD for CIMA members.

Prerequisites:None
Duration:1h 30m
Format:Course - Online
Access:This is a digital product. You will have access to the content for a year after purchase date.

Return and refund policy

£49.00 (CIMA members only)

£59.00

VAT calculated on checkout

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.