Course

U.S. International Tax: Advanced Issues

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Event Details

Location

Facility Pending

On-Demand Only

Field of Study

  • Taxes

CPE Credit

12 hours CPE credit

Course Code

-AIS0106

Level of Knowledge

Basic

Vendor

AICPA

Description

This comprehensive learning program helps global finance and accounting professionals navigate the highly complex world of international taxation.

Developed in partnership with Grant Thornton, this certificate program is valuable to anyone who needs to understand the complexities of international taxation.

The U.S. International Tax: Advanced Issues bundle dives deeper into how to handle complex tax issues such as transfer pricing, tax treaties and corporate formations.

Highlights

Section 351
Transfer Pricing
Permanent establishment
Tax Treaties
BEPS overview
Reorganizations
Stock acquisitions
Corporate formation
Inversions

Objectives

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
Distinguish how hybrid entities are treated under U.S. income tax treaties
Assess whether a U.S. person's transfer of property to a foreign corporation should generally qualify for non-recognition treatment under section 351
Assess whether a reorganization or restructuring may qualify as an "inversion" subject to the rules of section 7874

Designed For

Public and corporate tax professionals.

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