AICPA Certificate Programs

A comprehensive education in international tax concepts A comprehensive education in international tax concepts

The U.S. International Tax Certificate is an extensive learning program that helps global finance and accounting professionals navigate the highly complex world of international taxation. The certificate program comprises a three-part series to take you from mastering the essential principles and concepts to building and applying your knowledge of complex topics.

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.

The complete certificate program is composed of three bundles, each offering its own digital badge:

• U.S. International Tax: Core Concepts, a basic-level series
• U.S. International Tax: Inbound and Outbound Transactions, an intermediate-level series
• U.S. International Tax: Advanced Issues, a basic-level series

Course materials are replete with realistic examples and exercises that enhance your understanding of the material. Led by expert instructors, these courses can help you understand the concepts that underpin the issues facing your clients with global operations.

This series has been updated to include the interaction of U.S. final regulations and notices with global developments issued by the Organisation for Economic Co-operation and Development (OECD).

Who Will Benefit

Public and corporate tax professionals interested in building a solid foundation in U.S. international taxation.

• Residency
• Regimes including Subpart F income and global low-taxed intangible income (GILTI)
• Organization for Economic Co-operation and Development (OECD) initiatives
• Effectively connected income (ECI)
• Controlled foreign corporations
• Foreign tax credit (FTC)
• Transfer pricing methods
• Formations, reorganizations, and liquidations

• Distinguish between various types of global tax systems and certain characteristics of each.
• Identify the key actions under the Organisation for Economic Cooperation and Development (OECD) base erosion and profit-shifting (BEPS) initiative.
• Recall the basics of the anti-deferral provisions applicable to controlled foreign corporations.
• Identify a controlled foreign corporation (CFC) and a U.S. shareholder.
• Recall the general foreign tax credit (FTC) rules.
• Identify a qualified business unit (QBU) under Section 989.
• Identify the accepted transfer pricing methods and recognize when each is appropriate to use.
• Identify the tax consequences of an exit event, such as liquidation, related-party sale, and third-party sale (with availability of certain elections).