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The U.S. International Taxsuch as distinguishing the differences between various types of global tax systems and certain characteristics of each, entity classifications and different forms of operating a business in a foreign country.Valuable to anyone who needs to understand the complexities of international taxation, this U.S. International Tax: Core Concepts bundle offers you the opportunity to build a solid foundation in U.S. international taxation.The two-part series of self-study online courses is part of the U.S. International Tax Certificate, a comprehensive learning program developed in partnership with Grant Thornton geared to help global finance and accounting professionals navigate the highly complex world of international taxation.The series includes:International Tax FoundationIntroduction to U.S. Outbound and Inbound TransactionsWHO WILL BENEFIT?Public and corporate tax professionals interested in building a solid foundation in U.S. international taxationKEY TOPICSTax SystemsInbound/Outbound TaxationResidencyForeign Tax CreditsEntity ClassificationSubpart F IncomeTaxable presence in U.S.Income Sourcing in U.S.Withholding taxes in U.S.Tax TreatiesTransfer pricingKey Actions under OECD BEPS initiativeFDIIGILTILEARNING OBJECTIVESPart 1:Distinguish the differences between various types of global tax systems and certain characteristics of eachRecall how the U.S. tax system worksRecall entity classification and hybridsRecognize the different forms of operating a business in a foreign countryRecall the concept of a permanent establishment / taxable presence in the United States and globallyRecall U.S. income sourcing rulesIdentify general U.S. withholding tax rulesRecognize the general function and benefits of most income tax treatiesRecall the basics of transfer pricing rules for controlled transactions in the U.S. and globallyIdentify the key actions under the OECD Base erosion and profit shifting (BEPS) initiativePart 2:Identify business transactions that generate outbound tax issues.Recognize the approach for taxing U.S. persons with foreign activities.Describe the key tax reform provisions affecting outbound transactions.Recall the basics of the anti-deferral provisions applicable to controlled foreign corporations.Recognize foreign currency issues affecting outbound transactions.Recognize reporting requirements applicable to U.S. persons invested in foreign corporations, foreign disregarded entities, and/or foreign partnerships.Recall effectively connected income (ECI) to a U.S. trade or businessRecall the rules for sourcing of incomeRecall the rules for fixed or determinable, annual or periodic gains, profits, and income (FDAP)Identify a framework for determining and calculating ECI and the Branch Profits Tax (BPT)Indicate a general framework on the U.S. withholding taxesDigital Badge: Your Professional DistinctionSet yourself apart as a future-ready financial professional. Upon completion, you will be awarded with a certificate in the form of a digital badge. Digital badges allow you to distinguish yourself in the marketplace and show your commitment to quality. The badge can be posted to your social media profiles and linked to your resume or email signature, providing maximum visibility to your achievement.Credit InfoCPE CREDITS: Online: 9.0 (CPE credit info)LEVEL: BasicPREREQUISITES: NoneADVANCE PREPARATION: NoneDELIVERY METHOD: QAS Self-StudyCOURSE ACRONYM: ITC_181_1Online Access InstructionsA personal pin code is enclosed in the physical packaging that may be activated online upon receipt. Once activated, you will gain immediate online access to the product for one full year.System RequirementsAICPA's online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by AICPA technicians.A stable and continuous internet connection is required. In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your account after successfully completing the course and/or exam.Supported Operating Systems:Macintosh OS X 10.10 to presentWindows 7 to presentSupported Browsers:Apple SafariGoogle ChromeMicrosoft Internet ExplorerMozilla FirefoxRequired Browser Plug-ins:Adobe FlashAdobe Acrobat ReaderTechnical Support: Please contact service@aicpa.org.
