U.S. International Tax: Inbound and Outbound Transactions

U.S. International Tax: Inbound and Outbound Transactions

Issued by Association of International Certified Professional Accountants

Earners of the U.S. International Tax: Inbound and Outbound Transactions badge have demonstrated knowledge of inbound and outbound taxation, including the major areas of US international tax reform such as DRD, GILTI, BEAT, FDII, and Section 965. They’ve also learned such inbound topics as effectively connected income, sourcing, withholding rules, FATCA and compliance. Completion of this five-course series builds on the foundation established from the first series by exploring and expandin

Skills

Earning Criteria

  • The certificate is awarded upon successful completion of the training, which covers the following key topics:·  Determination of CFC and US Shareholders·  All forms of Subpart F income, operating rules and exceptions·  Tax issues resulting from earnings and profit issues·  Section 1248 calculations and applicability·  Definition and examples of PFICS·  Foreign tax credit fundaments, expense allocation and apportionment·  Dual