U.S. International Tax Certificate
This self-study online certificate program is valuable to anyone who needs to understand the complexities of international taxation.
Format
Online
NASBA Field of Study
Taxes
Level
Basic
CPE Credits
48.5
Availability
2 years
- Distinguish the differences between various types of global tax systems and certain characteristics of each
- Recognize how the Tax Cuts and Jobs Act has impacted international taxation
- Identify detailed rules covering sourcing, withholding and compliance issues
- Recognize the Foreign Tax Credit Rules and key concepts
- Identify the accepted transfer pricing methods and when it’s appropriate to use them
- Recall how U.S. tax treaties determine U.S. tax residency and how it impacts eligibility under the treaty
- Controlled Foreign Corporations (CFCs)
- U.S. Shareholders
- Subpart F Income
- E&P
- Dividends Received Deductions (DRD)
- Global Intangible Low-Taxed Income (GILTI)
- Section 965
- Foreign-Derived Intangible Income (FDII)
- Base Erosion and Anti-abuse Tax (BEAT)
- Previously Taxed Income (PTI)
- Passive Foreign Investment Corporation (PFICs)
- Foreign Tax Credits (FTCs)
- Dual Consolidated Losses (DCLs)
- foreign currency,
- compliance,
- Effectively Connected Income (ECI)
- Branch Profits Tax (BPT)
- 1120-Fs,
- Foreign Account Tax Compliance Act (FATCA)
- Foreign Investment in Real Property Tax Act of 1980
- (FIRPTA) Transfer Pricing
- Tax Treaties
The U.S. International Tax Certificate is a comprehensive learning program that helps global finance and accounting professionals navigate the highly complex world of international taxation. The certificate program is made up of a three-part series to take you from mastering the essential principles and concepts to building and applying your knowledge of complex topics.
Developed in partnership with Grant Thornton, this self-study online certificate program is valuable to anyone who needs to understand the complexities of international taxation.
Why should you earn the U.S. International Tax Certificate?
- You will be prepared to appropriately plan for and ensure compliance with applicable tax regulations within your jurisdiction and globally.
- You will be able to identify the issues related to international tax and provide appropriate solutions to your clients.
- You will be equipped with the knowledge and skills needed to operate your business effectively and efficiently on a global scale.
The full certificate program is comprised of three bundles offering their own digital badge:
Looking for group pricing?
We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org
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