International Tax Foundation

Tax strategy, planning, compliance

Course

International Tax Foundation

Instructors: Carl Kenyon , CPA, J.D., LL.M.; Edward Weaver, CPA, J.D., LL.M.

  • Format

    Course - Online

  • Duration

    3h

This course provides U.S. international tax fundamentals beginning with defining tax systems employed around the world. It then introduces the concepts of inbound and outbound taxation. It provides a baseline of residency concepts, foreign tax credits, entity classifications, and different types of income.

Learning outcomes

  • Distinguish the differences between various types of global tax systems and certain characteristics of each
  • Recall how the U.S. tax system works
  • Recall entity classification and hybrids
  • Recognize the different forms of operating a business in a foreign country
  • Recall the concept of a permanent establishment / taxable presence in the United States and globally
  • Recall U.S. income sourcing rules
  • Identify general U.S. withholding tax rules
  • Recognize the general function and benefits of most income tax treaties
  • Recall the basics of transfer pricing rules for controlled transactions in the U.S. and globally
  • Identify the key actions under the OECD Base erosion and profit shifting (BEPS) initiative
Full description

£65.00 (CIMA members only)

£79.00

VAT calculated on checkout

Product information

Overview

This self-study online course is part of the U.S. International Tax Certificate program, 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: Core Concepts bundle. You must purchase the bundle to earn the digital badge.

This course provides U.S. international tax fundamentals beginning with defining tax systems employed around the world. It then introduces the concepts of inbound and outbound taxation. It provides a baseline of residency concepts, foreign tax credits, entity classifications, and different types of income.

This course also covers such key fundamental concepts as income sourcing, withholding taxes, tax treaties, and transfer pricing.

Key topics

  • Inbound/Outbound Taxation
  • Residency
  • Foreign Tax Credits
  • Entity Classification
  • Subpart F Income
  • Income Sourcing
  • Withholding Taxes
  • Tax Treaties
  • Transfer Pricing

Who should take this course?

  • Tax Professionals with 1-3 years of experience

Professional development

This Course - Online offers 3 hours of CPE credit.
Note on CPE Requirements and Credits
All learning resources available in the CGMA Store qualify for CPD for CIMA members.

Field of study: Taxes
Duration:3h
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

£65.00 (CIMA members only)

£79.00

VAT calculated on checkout

Instructors

  • Carl Kenyon , CPA, J.D., LL.M.

  • Edward Weaver, CPA, J.D., LL.M.

Accessibility

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