4191 | On Demand | Basic | Self-Study
U.S. International Tax Certificate
Friday, May 1, 2020 - Friday, April 30, 2021
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.
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 itƒ
- Ts appropriate to use them Recall how U.S. tax treaties determine U.S. tax residency and how it impacts eligibility under the treaty
Public and corporate tax professionals
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