International Tax Foundation

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

Format

Course - Online

Duration

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

£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 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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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.