U.S. International Tax Certificate | 51.5 CPE

H2: What Is the U.S. International Tax Certificate?

The U.S. International Tax Certificate is a three-part professional credential issued by AICPA & CIMA, developed in partnership with Grant Thornton LLP. It is designed for finance and accounting professionals who need to master cross-border taxation — from foundational sourcing rules and treaty principles to advanced GILTI, BEAT, and transfer pricing compliance.

The program awards 51.5 NASBA CPE credits in the field of Taxes at the Intermediate level. Upon completing each part, you earn a verified digital badge. Collecting all three badges earns you the full U.S. International Tax Certificate.

This course has been updated to reflect H.R. 1 (One Big Beautiful Bill Act / OBBBA), the latest IRS final regulations and notices on Foreign Tax Credit (FTC), Global Intangible Low-Taxed Income (GILTI), Base Erosion and Anti-Abuse Tax (BEAT), and OECD BEPS Pillar Two developments.

AICPA is a NASBA-registered CPE Sponsor (Registry ID: 141642) with over 696,000 members across 192 countries.

International Tax Career Paths, Salary & Job Demand in 2026

International tax expertise is one of the most in-demand and talent-short specializations in accounting. Professionals with cross-border tax skills command premium compensation and have exceptional global mobility.

There are currently over 8,000 international tax consultant jobs listed on LinkedIn in the US alone. Big 4 firms (Deloitte, PwC, EY, KPMG), mid-tier practices like Grant Thornton and BDO, and multinational corporations actively recruit professionals with expertise in GILTI, BEAT, Subpart F, foreign tax credits, transfer pricing, and FATCA — every topic covered in this program.

• Demonstrates verified, AICPA-certified competency in cross-border tax
• Covers the exact skill areas recruiters screen for: GILTI/BEAT compliance, transfer pricing, BEPS, FATCA
• The digital badge provides instant LinkedIn verification — no need to check transcripts.
• Relevant to public accounting, corporate in-house, and consulting roles

Enrolled Agent CPE Credits — Use This Certificate for EA Continuing Education

For Enrolled Agents seeking IRS-approved continuing education in international tax, this certificate program is one of the most comprehensive single-course options available.

AICPA is an IRS-approved CE provider. The 51.5 CPE credits are classified in the NASBA field of Taxes and directly qualify under the federal tax law topics category for EA CE.

How to claim your EA CE credit:
After completing the course, email aicpacompliance@aicpa.org with your PTIN and completion certificate. The AICPA compliance team will submit your credits to the IRS and acknowledge delivery.

Important: The 2 required annual ethics hours must be completed separately. This program covers only federal tax law topics.

This makes the U.S. International Tax Certificate a dual-purpose investment — you earn a career-advancing AICPA credential and satisfy approximately 71% of your enrolled agent continuing education requirement in a single program.

Three Certifications, Three Digital Badges

The complete certificate program comprises three sequential parts. Each award has its own digital badge upon passing the assessment.

Part 1 — U.S. International Tax: Core Concepts

Covers foundational international tax principles, including global tax system types, entity selection for cross-border structures, U.S. income sourcing rules, and the impact of the Tax Cuts and Jobs Act (TCJA) on international transactions.

• Distinguish between various types of global tax systems.
• Recognize the considerations for entity choice in international structures.
• Identify U.S. income sourcing rules.
• Understand fundamentals of inbound and outbound taxation.
• Recognize how TCJA has reshaped international tax provisions.

Part 2 — U.S. International Tax: Inbound and Outbound Transactions

Covers major US international tax reform areas, including DRD, GILTI, BEAT, FDII, and Section 965. Inbound topics include effectively connected income (ECI), sourcing, withholding rules, FATCA, and compliance.

• Determine U.S. shareholder and CFC status under current rules.
• Recognize the operating rules of Subpart F income.
• Apply Foreign Tax Credit (FTC) rules and key concepts.
• Identify issues related to dual consolidated losses and foreign currency regimes.
• Understand sourcing, withholding, and compliance requirements.

Part 3 — U.S. International Tax: Advanced Issues

Covers advanced cross-border transactions including U.S. transfer pricing methods, tax treaty residency rules, BEPS/Pillar Two, reorganizations, stock acquisitions, and inversion rules.

• Identify accepted transfer pricing methods for cross-border transactions.
• Recall how U.S. tax treaties determine residency and treaty eligibility.
• Distinguish hybrid entity treatment under income tax treaties.
• Assess Section 351 non-recognition treatment for foreign property transfers.
• Evaluate Section 7874 inversion rules for reorganizations and restructurings.

Full Curriculum — Topics Covered

Who Should Take This Course?

• CPAs serving U.S.-based multinational companies or seeking international tax CPE.
• Enrolled Agents needing IRS-approved CE credits in federal tax law
• In-house tax professionals at multinational corporations seeking cross-border expertise
• Public accounting firms with global or soon-to-be-global clients
• Indian CAs and finance professionals pursuing globally recognized credentials
• Career changers transitioning into international tax advisory from domestic tax or audit roles

Course Specifications

Why Buy from Eduyush Instead of AICPA Direct?

• The identical course — same content, same platform, same AICPA digital badges
• India pricing vs Get discounted pricing
• Activation within 1-2 working days — directly from AICPA
• Secure payments — all major payment methods accepted, tax included