U.S. International Tax Certification - Earn Your AICPA Badge
U.S. International Tax Certification - Earn Your AICPA Badge
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The U.S. International Tax Certificate is a comprehensive learning program that helps 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 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.
Who is AICPA?
AICPA (the Association) represents AICPA® & CIMA®.
The Association has over 696,000 members in 192 countries. AICPA is the worldwide leader in public and management accounting issues through support for the CPA license, specialised credentials, professional education & thought leadership.
* Prepares you to appropriately plan for and ensure compliance with applicable tax regulations within your jurisdiction and globally
* Helps you identify the issues related to international tax and provide appropriate solutions to your clients
* Equips you with the knowledge and skills needed to operate your business effectively and efficiently on a global scale
Course coverage:
* 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 issuesRecognize the Foreign Tax Credit Rules and key concepts
* Identify the accepted transfer pricing methods and when it’s appropriate to use them
* Recall how U.S. tax treaties determine U.S. tax residency and how it impacts eligibility under the treaty
To earn the U.S. International Tax Certificate, you must complete the following three-part series.
1. U.S. International Tax: Core Concepts
2. U.S. International Tax: Inbound and Outbound Transactions
3. U.S. International Tax: Advanced Issues
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.
There's an MCQ assessment at the end of each online module. You need to score 70% on the evaluation to clear the module. Once you complete all the modules, your certification is granted.
You can retake the assessments as many times as you want
The course is self-paced and comprises 51 modules. The content is in multimedia like slides, case study videos and quizzes.
You have two years to complete all the modules.
How long will it take me to complete all of the courses in the Certificate program?
This varies from person to person, but it is estimated that a commitment of approximately 100 hours will be required for most individuals to complete the program successfully.
Impress recruiters and your professional network with a digital badge.
Once you score 70% in your assessments, you get your digital badge to broadcast to the world.
A digital badge helps you gain recognition for earning your certificate by allowing you to display and share your achievement easily.
Prospective clients and employers will be able to verify your competencies and skills quickly.
The digital badge also provides greater credibility and visually declares your commitment to quality. According to a recent LinkedIn study, profiles with certifications and badges receive six times the number of profile views.
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U.S. International Taxation course Certificate
he AICPA U.S. International Tax Certificate Program provides the knowledge you need to navigate the ever-changing international tax landscape effectively. The courses are updated with the latest guidance from the IRS, including regulations and notices on Foreign Tax Credit (FTC), Global Intangible Low-Taxed Income (GILTI) and Base Erosion and Anti-Abuse Tax (BEAT).
The Learners go through three certifications as under. Once the learners complete each of these certifications, they get a digital badge for the same
U.S. International Tax: Core Concepts
Earners of the U.S. International Tax: Core Concepts badge demonstrate knowledge of core international taxation concepts. These candidates apply their expertise to global tax system transactions by identifying and using critical impacts of the Tax Cuts and Jobs Act (TCJA) on international transactions such as transfer pricing, income sourcing, and foreign tax credits.
Learning objectives
- Distinguish the differences between various types of global tax systems and certain characteristics of each
- Recognize the choice of entity considerations
- Recognize U.S. income sourcing rules
- Identify the basic principles of inbound and outbound taxation and identify transactions that generate tax issues for each
- Recognize how the Tax Cuts and Jobs Act has impacted international taxation
U.S. International Tax: Inbound and Outbound Transactions
This certification course is designed to help tax professionals better navigate the ever-changing international tax landscape. Learners demonstrate knowledge of inbound and outbound taxation, including the major US international tax reform areas 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.
Learning objectives
- Determine U.S. shareholder and CFC status under the new rules from tax reform
- Recognize the operating rules of subpart F income
- Recognize the Foreign Tax Credit Rules and key concepts
- Identify issues related to dual consolidated losses, foreign currency rules and regimes under U.S. tax law
- Identify detailed rules covering sourcing, withholding and compliance issues
U.S. International Tax: Advanced Issues
Demonstrates knowledge of advanced international tax issues and transactions, such as U.S. transfer pricing, tax treaties, global BEPS, reorganizations, stock acquisitions, inversion rules and more.
Learning objectives
- Identify the accepted transfer pricing methods for cross border transactions and when it’s appropriate to use them
- Recall how U.S tax treaties determine U.S tax residency and how it impacts eligibility under the treaty
- Distinguish how hybrid entities are treated under U.S. income tax treaties
- Assess whether a U.S. person’s transfer of property to a foreign corporation should generally qualify for non-recognition treatment under section 351
- Assess whether a reorganization or restructuring may qualify as an “inversion” subject to the rules of section 7874
Who should take this?
- CPAs or consultants serving U.S.-based multinational companies.
- Accounting & finance staff, including CPAs, in business & industry seeking to understand international tax concepts to make more informed business decisions.
- Public accounting firms with clients who are global or planning on becoming global seeking to understand the complex and dynamic international tax environment.
Course outline
| CPE Credits | 50.5 |
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| Prerequisite | It is recommended that you complete each certificate in sequential order as the content presented in each certificate builds on training in previous certificates. |
| Format: | Course materials - Online. US Taxation course |
| Access: | This is a digital product. You will have access to the content for 2 years after purchase date. |
Topics covered
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Controlled Foreign Corporations (CFCs)
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U.S. Shareholders
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Subpart F Income
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E&P
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Dividends Received Deductions (DRD)
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Global Intangible Low-Taxed Income (GILTI)
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Section 965
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Foreign-Derived Intangible Income (FDII)
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Base Erosion and Anti-abuse Tax (BEAT)
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Previously Taxed Income (PTI)
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Passive Foreign Investment Corporation (PFICs)
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Foreign Tax Credits (FTCs)
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Dual Consolidated Losses (DCLs)
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foreign currency,
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compliance,
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Effectively Connected Income (ECI)
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Branch Profits Tax (BPT)
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1120-Fs,
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Foreign Account Tax Compliance Act (FATCA)
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Foreign Investment in Real Property Tax Act of 1980
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(FIRPTA) Transfer Pricing
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Tax Treaties
* You have two years from the date of purchase to complete the entire program.
Students will receive an activation directly from AICPA within three working days after enrolling with us
