AICPA logo
Cart
searchSearch
search
burger
AICPA logo
  • Home
product-image
International Taxation - Tax Staff Essentials
Tax
CPE Self-study

International Taxation - Tax Staff Essentials

Covers tax terminology and regulations that apply to a U.S. entity involved in global operations, or for a foreign entity doing business in the U.S.

$179.10 - $249
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Taxes

Level

Advanced

CPE Credits

13

Author(s)

Adnan Islam

Availability

1 year

Product Number

157827

 Business & partner 
Product Details

Save when you buy the complete Tax Staff Essentials, Level 4 online bundle.

Get a solid understanding of international tax terminology and regulations that apply to a U.S. entity involved in global operations, or for a foreign entity doing business in the U.S.

Whether your organization is contemplating a global move or is already involved in international business, you need to know about the activities that create multi-jurisdictional tax exposure and the required tax reporting for each relevant jurisdiction.

This course has been updated for Tax Reform and the impact of the Tax Cuts and Jobs Act of 2017.

Updated October 2020

Key Topics
  • Export income
  • Receipts in foreign currency
  • Allocation and apportionment of deductions
  • U.S. foreign tax credit — fundamentals and special rules
  • Initiation of foreign operations
  • Foreign branches and affiliated companies
  • Sale of use of tangible property
  • Foreign business operations in the United States
  • Foreign business sales of tangible property in the United States
  • Foreign business provision of services in the United States
  • Exploitation of business assets outside of the United States
  • Use of foreign tangible/intangible property in the United States
  • U.S. withholding taxes on foreign businesses
  • FDII
  • GILTI
Learning Outcomes
  • Understand how to comply with U.S. tax reporting requirements for inbound and outbound transactions and operations.
  • Learn how income is "sourced" to a foreign jurisdiction.
  • Determine the required allocation and apportionment of deductions to foreign sourced income.
  • Analyze which foreign taxes are creditable to the U.S. tax bill.
  • Describe the U.S. tax reporting requirements for foreign affiliates.
  • Develop an awareness of alternative organizational structures for international operations.
  • Identify how to structure transactions and/or business operations of foreign-based service businesses entering the United States.
  • Recognize the effect of treaties on the taxation of foreign-based income activities Recognize the updates to international taxation as a result of the Tax Cuts and Jobs Act of 2017.
Credit Info
CPE Credits
Online
13
NASBA Field of Study
Taxes
Level
Advanced
Prerequisites
Strong knowledge of U.S. Income Taxation
Access
Online
This is a digital product. You will have access to the content for 1 year after purchase date.
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$249.00
AICPA Members
Online
$199.00
Tax Section Members
Online
$179.10

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Contact us
Instructors
Adnan Islam
JD, MBA, LL.M, CPA
Adnan Islam, Esq., LL.M., MBA, CPA (Los Angeles, CA, and New York City), is a partner with Friedman LLP. He is a licensed tax attorney (CA, DC, & NJ) and CPA (NY & CA) with a focus on inbound and outbound international tax planning, structuring, technical tax analysis, and global information reporting. He previously worked within the international tax groups of the Top 7 global public accounting firms in New York City and Los Angeles, CA. His industry sectors include tax planning, structuring, and compliance services for emerging technology such as blockchain, cryptocurrency, and alternative investment funds.
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.

Shipping and delivery
Shipping costs  and sales taxes will be added later during checkout
International Taxation - Tax Staff Essentials
Select from the following options:
Online
$249.00
Nonmember Price
$249.00
Price excluding sales tax
$249.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

Related content