Course Description
The U.S. International Tax Certificate program is a comprehensive learning program geared to help 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.
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.
To earn the U.S. International Tax Certificate, you must complete the following three-part series. Upon completion of each bundle, you will be awarded a digital badge. Once you accumulate all three digital badges, you will be awarded the U.S. International Tax Certificate.
Learning Outcomes
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Topics
- 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)
- 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 items appropriate to use them
- Recall how U.S. tax treaties determine U.S. tax residency and how it impacts eligibility under the treaty
Benifits
- Public and corporate tax professionals
