International Tax Transactions II

Disruption

Course

International Tax Transactions II

  • Format

    Course - Online

  • Duration

    2h 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

  • Interpret when and how Section 367(b) alters the application of the general reorganization non-recognition tax rules of Section 332, 351, 355, and 368
  • Assess whether a reorganization or restructuring may qualify as an “inversion” subject to the rules of Section 7874
  • Evaluate the considerations of making a Section 338 election in a cross-border transaction
  • Evaluate whether a related party stock sale could give rise to dividend income due to the application of Section 304

£59.00 (CIMA members only)

£69.00

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 the international tax implications under Section 367 in Sections 351 and 332 transactions (outbound/inbound) including the need for Gain Recognition Agreements, calculation of the all Earnings and Profits (E&P) inclusion, and impact from Section 367(d).

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 2.5 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:2h 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

£59.00 (CIMA members only)

£69.00

VAT calculated on checkout