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International Taxation Fundamentals

Author/Moderator: Michael Tilton, CPA, JD
Publisher: AICPA
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This course is an overview of the terminology and basic rules for a U.S. entity that is contemplating or already involved in global enterprise and for a foreign entity doing business in the U.S. The course content defines the activities that create multi-jurisdictional tax exposure and the required tax reporting for the taxing jurisdiction.

Topics Discussed

  • Taxation of Foreign Branch, Office, Incorporated Subsidiary, Joint Venture, Partnership, or LLC
  • Subpart F Income for Foreign Operations to U.S. Persons
  • Transfer Pricing Concepts
  • U.S. Withholding Requirements for Foreign Payments
  • U.S. Foreign Tax Credit, Sourcing Income and Expenses, and Calculating and Claiming the Credit
  • Foreign Bank Account Reporting and FATCA

Learning Objectives:
This course will introduce you to the fundamentals in order to properly serve clients that require international tax compliance and to develop an awareness of scenarios that may require analysis or research into international tax or U.S. tax law as it relates to businesses that operate globally.

Prerequisite: Strong knowledge of U.S. income taxation

Advanced Preparation: None.

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NASBA Field of Study: Taxes
Level: Intermediate
Recommended CPE Credit: Text - 19.5; On-Demand - 16
International Taxation Fundamentals
Text , 2014
Product# 732010
Availability: Backordered
AICPA Member:$195.00
Your Price:$243.75
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