International Tax Foundation
Valid for one year from purchase date
Self-study - On-Demand
3 CPE (3 technical)
Course code: 26SI-0187
View pricing
If your organization is exempt
from sales tax, call us at 952-831-2707 to complete your purchase.
Add to cart
Learners are exposed to the most essential topics within the vast world of U.S. international taxation. This course is geared toward those seeking a comprehensive education in the field.
International Tax Foundation is part of the U.S. International Tax Certificate, a comprehensive learning program designed to help global finance and accounting professionals navigate the highly complex world of international taxation.
This course covers U.S. international tax fundamentals, beginning with defining tax systems employed worldwide. Featuring an introduction to the concepts of inbound and outbound taxation, this course provides you with a baseline of the following topics:
-Residency concepts
-Foreign tax credits
-Entity classifications
-Different types of income
Key fundamental concepts, including income sourcing, withholding taxes, tax treaties, and transfer pricing, are also covered. Materials have been updated for developments in the international tax space, including projects coordinated by the Organisation for Economic Co-operation and Development.
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 a digital badge.
Major subjects
-
Tax systems.
-
Residency.
-
Foreign tax credits (FTCs).
-
Entity classification.
-
Subpart F income.
-
U.S. income sourcing.
-
U.S. withholding taxes.
-
Transfer pricing.
Learning objectives
-
Distinguish between various types of global tax systems and certain characteristics of each.
-
Recall entity classification and hybrids among domestic and foreign entities.
-
Recall the concept of a permanent establishment and 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 a typical income tax treaty.
-
Recall the basics of transfer pricing rules for controlled transactions in the United States and globally.
-
Identify the key actions under the Organisation for Economic Cooperation and Development (OECD) base erosion and profit-shifting (BEPS) initiative.
Who should take this program?
- Public and corporate tax professionals interested in building a solid foundation in U.S. international taxation.
Pricing
|
Standard Member Fee |
$89.00
|
 Standard Nonmember Fee |
$109.00
|
MNCPA members save $20.00. Become a member.
Our records indicate
you are a
nonmember.
If you register, you will be charged
$109.00
(Standard Nonmember Fee).
Members: Please
log in
to receive member fee.
