{"product_id":"international-tax-foundation","title":"International Tax Foundation | AICPA 3 CPE","description":"\u003cstyle\u003e\n  .ey-product {\n    max-width: 1120px;\n    margin: 0 auto;\n    font-family: Inter, system-ui, -apple-system, BlinkMacSystemFont, \"Segoe UI\", sans-serif;\n    color: #1f2933;\n    line-height: 1.65;\n  }\n\n  .ey-product * {\n    box-sizing: border-box;\n  }\n\n  .ey-product a {\n    color: #075985;\n    text-decoration: underline;\n    text-underline-offset: 3px;\n  }\n\n  .ey-hero {\n    background: linear-gradient(135deg, #f8fafc 0%, #ecfeff 48%, #f0fdf4 100%);\n    border: 1px solid #cbd5e1;\n    border-radius: 22px;\n    padding: 34px 28px;\n    margin: 18px 0 28px;\n  }\n\n  .ey-kicker {\n    display: inline-block;\n    background: #ccfbf1;\n    color: #115e59;\n    font-weight: 800;\n    font-size: 13px;\n    letter-spacing: .02em;\n    padding: 6px 10px;\n    border-radius: 999px;\n    margin-bottom: 14px;\n  }\n\n  .ey-hero h1 {\n    font-size: clamp(30px, 5vw, 48px);\n    line-height: 1.08;\n    margin: 0 0 16px;\n    color: #0f172a;\n  }\n\n  .ey-lede {\n    font-size: 18px;\n    color: #334155;\n    max-width: 880px;\n    margin: 0 0 20px;\n  }\n\n  .ey-grid {\n    display: grid;\n    grid-template-columns: repeat(4, minmax(0, 1fr));\n    gap: 14px;\n    margin: 24px 0;\n  }\n\n  .ey-card {\n    background: #ffffff;\n    border: 1px solid #e2e8f0;\n    border-radius: 16px;\n    padding: 18px;\n    box-shadow: 0 8px 22px rgba(15, 23, 42, 0.04);\n  }\n\n  .ey-card strong {\n    display: block;\n    color: #0f172a;\n    font-size: 15px;\n    margin-bottom: 4px;\n  }\n\n  .ey-card span {\n    color: #475569;\n    font-size: 14px;\n  }\n\n  .ey-cta-row {\n    display: flex;\n    flex-wrap: wrap;\n    gap: 12px;\n    margin-top: 22px;\n  }\n\n  .ey-btn {\n    display: inline-flex;\n    align-items: center;\n    justify-content: center;\n    padding: 13px 18px;\n    border-radius: 12px;\n    font-weight: 800;\n    text-decoration: none !important;\n  }\n\n  .ey-btn-primary {\n    background: #0f766e;\n    color: #ffffff !important;\n  }\n\n  .ey-btn-secondary {\n    background: #ffffff;\n    color: #0f172a !important;\n    border: 1px solid #cbd5e1;\n  }\n\n  .ey-box {\n    background: #f8fafc;\n    border: 1px solid #e2e8f0;\n    border-radius: 18px;\n    padding: 22px;\n    margin: 24px 0;\n  }\n\n  .ey-note {\n    background: #fffbeb;\n    border: 1px solid #fde68a;\n    border-radius: 16px;\n    padding: 18px;\n    margin: 22px 0;\n  }\n\n  .ey-success {\n    background: #ecfdf5;\n    border: 1px solid #bbf7d0;\n    border-radius: 16px;\n    padding: 18px;\n    margin: 22px 0;\n  }\n\n  .ey-product h2 {\n    font-size: clamp(24px, 3vw, 34px);\n    line-height: 1.18;\n    color: #0f172a;\n    margin: 38px 0 12px;\n  }\n\n  .ey-product h3 {\n    font-size: 21px;\n    line-height: 1.25;\n    color: #1e293b;\n    margin: 26px 0 10px;\n  }\n\n  .ey-product p {\n    margin: 0 0 14px;\n  }\n\n  .ey-product ul,\n  .ey-product ol {\n    margin: 10px 0 18px 22px;\n    padding: 0;\n  }\n\n  .ey-product li {\n    margin: 7px 0;\n  }\n\n  .ey-toc {\n    background: #ffffff;\n    border: 1px solid #cbd5e1;\n    border-radius: 18px;\n    padding: 20px;\n    margin: 24px 0;\n  }\n\n  .ey-toc h2 {\n    margin-top: 0;\n    font-size: 22px;\n  }\n\n  .ey-toc ul {\n    columns: 2;\n    margin-bottom: 0;\n  }\n\n  .ey-table-wrap {\n    overflow-x: auto;\n    border: 1px solid #e2e8f0;\n    border-radius: 16px;\n    margin: 18px 0 26px;\n  }\n\n  .ey-product table {\n    width: 100%;\n    border-collapse: collapse;\n    min-width: 720px;\n    background: #ffffff;\n  }\n\n  .ey-product th {\n    background: #0f172a;\n    color: #ffffff;\n    text-align: left;\n    padding: 14px;\n    font-size: 14px;\n  }\n\n  .ey-product td {\n    border-top: 1px solid #e2e8f0;\n    padding: 14px;\n    vertical-align: top;\n    color: #334155;\n  }\n\n  .ey-faq details {\n    border: 1px solid #e2e8f0;\n    border-radius: 14px;\n    padding: 15px 17px;\n    margin: 12px 0;\n    background: #ffffff;\n  }\n\n  .ey-faq summary {\n    cursor: pointer;\n    font-weight: 800;\n    color: #0f172a;\n  }\n\n  .ey-small {\n    font-size: 13px;\n    color: #64748b;\n  }\n\n  @media (max-width: 840px) {\n    .ey-grid {\n      grid-template-columns: repeat(2, minmax(0, 1fr));\n    }\n\n    .ey-toc ul {\n      columns: 1;\n    }\n  }\n\n  @media (max-width: 520px) {\n    .ey-grid {\n      grid-template-columns: 1fr;\n    }\n\n    .ey-hero {\n      padding: 26px 18px;\n    }\n  }\n\u003c\/style\u003e\n\u003cdiv class=\"ey-product\"\u003e\n\u003csection class=\"ey-hero\"\u003e\u003cspan class=\"ey-kicker\"\u003eAICPA \u0026amp; CIMA course | SKU ITCA25SSO | 3 CPE\u003c\/span\u003e\n\u003ch2\u003eInternational Tax Foundation: AICPA U.S. International Tax Course\u003c\/h2\u003e\n\u003cp class=\"ey-lede\"\u003eInternational Tax Foundation is a basic-level AICPA \u0026amp; CIMA online course for public and corporate tax professionals who want a clear starting point in U.S. international taxation. It introduces tax systems, residency, foreign tax credits, entity classification, income sourcing, withholding taxes and transfer pricing.\u003c\/p\u003e\n\u003cdiv class=\"ey-grid\"\u003e\n\u003cdiv class=\"ey-card\"\u003e\n\u003cstrong\u003e3 CPE credits\u003c\/strong\u003e \u003cspan\u003eAICPA lists the course under the Taxes field of study.\u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"ey-card\"\u003e\n\u003cstrong\u003eBasic level\u003c\/strong\u003e \u003cspan\u003eNo prerequisites are listed on the official course page.\u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"ey-card\"\u003e\n\u003cstrong\u003e1-year access\u003c\/strong\u003e \u003cspan\u003eDigital product access is listed as 1 year after purchase date.\u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"ey-card\"\u003e\n\u003cstrong\u003ePart of certificate path\u003c\/strong\u003e \u003cspan\u003eThis course sits inside the U.S. International Tax Certificate pathway.\u003c\/span\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"ey-cta-row\"\u003e\n\u003ca title=\"Buy International Tax Foundation through Eduyush\" href=\"#buy-through-eduyush\" class=\"ey-btn ey-btn-primary\"\u003eBuy through Eduyush\u003c\/a\u003e \u003ca title=\"Compare with U.S. International Tax Certificate\" href=\"#certificate-pathway\" class=\"ey-btn ey-btn-secondary\"\u003eCompare certificate path\u003c\/a\u003e\n\u003c\/div\u003e\n\u003c\/section\u003e\n\u003csection class=\"ey-box\"\u003e\n\u003ch2 style=\"margin-top: 0;\"\u003eKey takeaways for quick decision-making\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003eInternational Tax Foundation is the right starting course if you want a short, basic-level introduction to U.S. international tax.\u003c\/li\u003e\n\u003cli\u003eThe official AICPA \u0026amp; CIMA listing shows 3 CPE credits, online format, Taxes field of study, Basic level and product number ITCA25SSO.\u003c\/li\u003e\n\u003cli\u003eThe course covers tax systems, residency, FTCs, entity classification, Subpart F income, U.S. income sourcing, withholding taxes and transfer pricing.\u003c\/li\u003e\n\u003cli\u003eAICPA states this standalone course can be purchased individually or as part of the U.S. International Tax: Core Concepts bundle.\u003c\/li\u003e\n\u003cli\u003eImportant badge note: AICPA states you must purchase the bundle to earn a digital badge, so this standalone course should not be promoted as badge-bearing.\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/section\u003e\n\u003cnav aria-label=\"Table of contents\" class=\"ey-toc\"\u003e\n\u003ch2\u003eQuick navigation\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003ca title=\"What is International Tax Foundation\" href=\"#what-is-it\"\u003eWhat is this course?\u003c\/a\u003e\u003c\/li\u003e\n\u003cli\u003e\u003ca title=\"International Tax Foundation official facts\" href=\"#course-facts\"\u003eOfficial course facts\u003c\/a\u003e\u003c\/li\u003e\n\u003cli\u003e\u003ca title=\"Who should take International Tax Foundation\" href=\"#who-should-take\"\u003eWho should take it?\u003c\/a\u003e\u003c\/li\u003e\n\u003cli\u003e\u003ca title=\"What you learn in International Tax Foundation\" href=\"#what-you-learn\"\u003eWhat you learn\u003c\/a\u003e\u003c\/li\u003e\n\u003cli\u003e\u003ca title=\"U.S. International Tax Certificate pathway\" href=\"#certificate-pathway\"\u003eCertificate pathway\u003c\/a\u003e\u003c\/li\u003e\n\u003cli\u003e\u003ca title=\"International tax examples\" href=\"#practical-examples\"\u003ePractical examples\u003c\/a\u003e\u003c\/li\u003e\n\u003cli\u003e\u003ca title=\"Why buy through Eduyush\" href=\"#buy-through-eduyush\"\u003eWhy Eduyush\u003c\/a\u003e\u003c\/li\u003e\n\u003cli\u003e\u003ca title=\"International Tax Foundation FAQs\" href=\"#faq\"\u003eFAQs\u003c\/a\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/nav\u003e\n\u003csection id=\"what-is-it\"\u003e\n\u003ch2\u003eWhat is International Tax Foundation?\u003c\/h2\u003e\n\u003cp\u003eInternational Tax Foundation is an AICPA \u0026amp; CIMA CPE self-study course that gives an easy-to-understand overview of essential international tax topics. It is designed for learners who need a foundation before moving into more detailed U.S. inbound, outbound or advanced international tax rules.\u003c\/p\u003e\n\u003cp\u003eThe course is especially useful when a tax professional understands domestic tax but needs a structured introduction to cross-border tax language. Topics like residency, sourcing, withholding, tax treaties and transfer pricing often appear together, and this course helps connect them.\u003c\/p\u003e\n\u003cdiv class=\"ey-note\"\u003e\n\u003cstrong\u003eBest use:\u003c\/strong\u003e Choose this standalone course if you want a short foundation. Choose the full \u003ca title=\"View AICPA U.S. International Tax Certificate on Eduyush\" href=\"https:\/\/eduyush.com\/products\/aicpa-certification-u-s-international-tax-certificate-program\" target=\"_blank\"\u003eU.S. International Tax Certificate\u003c\/a\u003e if you want the broader 51.5 CPE pathway and certificate structure.\u003c\/div\u003e\n\u003c\/section\u003e\n\u003csection id=\"course-facts\"\u003e\n\u003ch2\u003eInternational Tax Foundation official AICPA course facts\u003c\/h2\u003e\n\u003cp\u003eThe official AICPA \u0026amp; CIMA listing shows International Tax Foundation as an online, basic-level tax course with 3 CPE credits. The product number is ITCA25SSO, and the course has been updated to reflect changes under H.R. 1, P.L. 119-21, commonly known as OBBBA.\u003c\/p\u003e\n\u003cdiv class=\"ey-table-wrap\"\u003e\n\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eCourse detail\u003c\/th\u003e\n\u003cth\u003eOfficial information\u003c\/th\u003e\n\u003c\/tr\u003e\n\u003c\/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd\u003eOfficial title\u003c\/td\u003e\n\u003ctd\u003eInternational Tax Foundation\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eProduct number \/ SKU\u003c\/td\u003e\n\u003ctd\u003eITCA25SSO\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eFormat\u003c\/td\u003e\n\u003ctd\u003eOnline\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eCPE credits\u003c\/td\u003e\n\u003ctd\u003e3\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eNASBA field of study\u003c\/td\u003e\n\u003ctd\u003eTaxes\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eLevel\u003c\/td\u003e\n\u003ctd\u003eBasic\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003ePrerequisites\u003c\/td\u003e\n\u003ctd\u003eNone\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eAvailability\u003c\/td\u003e\n\u003ctd\u003e1 year\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eAuthors\u003c\/td\u003e\n\u003ctd\u003eCarl Kenyon and Edward Weaver\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eOfficial AICPA pricing shown\u003c\/td\u003e\n\u003ctd\u003eNonmembers $109, AICPA Members $89, CIMA Members $89, Tax Section Members $69\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eDigital badge\u003c\/td\u003e\n\u003ctd\u003eAICPA states the course can be bought individually or as part of the U.S. International Tax: Core Concepts bundle, and that the bundle must be purchased to earn a digital badge.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eOfficial source\u003c\/td\u003e\n\u003ctd\u003e\u003ca title=\"Official AICPA International Tax Foundation course page\" rel=\"noopener\" href=\"https:\/\/www.aicpa-cima.com\/cpe-learning\/course\/international-tax-foundation\" target=\"_blank\"\u003eAICPA \u0026amp; CIMA International Tax Foundation page\u003c\/a\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003c\/div\u003e\n\u003cp class=\"ey-small\"\u003eLast verified: May 13, 2026. Product facts, pricing and access terms can change, so verify the official AICPA \u0026amp; CIMA page before publishing time-sensitive information.\u003c\/p\u003e\n\u003c\/section\u003e\n\u003csection id=\"who-should-take\"\u003e\n\u003ch2\u003eWho should take International Tax Foundation?\u003c\/h2\u003e\n\u003cp\u003eInternational Tax Foundation is best for public and corporate tax professionals who need a base in U.S. international taxation. It also suits finance and accounting professionals who support multinational businesses but are not yet ready for the full intermediate-level U.S. International Tax Certificate.\u003c\/p\u003e\n\u003cdiv class=\"ey-table-wrap\"\u003e\n\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eLearner profile\u003c\/th\u003e\n\u003cth\u003eWhy this course fits\u003c\/th\u003e\n\u003cth\u003eWhen to choose the full certificate instead\u003c\/th\u003e\n\u003c\/tr\u003e\n\u003c\/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd\u003eCorporate tax executive\u003c\/td\u003e\n\u003ctd\u003eYou need a quick foundation in cross-border tax terms used by advisors and group tax teams.\u003c\/td\u003e\n\u003ctd\u003eChoose the full certificate if you manage recurring U.S. international tax work.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003ePublic accounting professional\u003c\/td\u003e\n\u003ctd\u003eYou want a starting point before assisting clients with inbound or outbound tax issues.\u003c\/td\u003e\n\u003ctd\u003eChoose the full certificate if you advise multinational clients regularly.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eFinance manager in a multinational company\u003c\/td\u003e\n\u003ctd\u003eYou hear terms like FTC, withholding, sourcing and transfer pricing but need a clearer map.\u003c\/td\u003e\n\u003ctd\u003eChoose the full certificate if your role includes tax planning or compliance coordination.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eCA, CPA, ACCA or CMA learner\u003c\/td\u003e\n\u003ctd\u003eYou want tax CPE and a foundation in how U.S. international tax concepts connect.\u003c\/td\u003e\n\u003ctd\u003eChoose the full certificate if you want a deeper credential and digital badge pathway.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003c\/div\u003e\n\u003c\/section\u003e\n\u003csection id=\"what-you-learn\"\u003e\n\u003ch2\u003eWhat will you learn in International Tax Foundation?\u003c\/h2\u003e\n\u003cp\u003eYou will learn the core building blocks of U.S. international taxation. The course starts with global tax systems and then moves into residency, entity classification, income sourcing, withholding, tax treaties, transfer pricing and OECD BEPS concepts.\u003c\/p\u003e\n\u003ch3\u003eOfficial key topics\u003c\/h3\u003e\n\u003cul\u003e\n\u003cli\u003eTax systems\u003c\/li\u003e\n\u003cli\u003eResidency\u003c\/li\u003e\n\u003cli\u003eForeign tax credits (FTCs)\u003c\/li\u003e\n\u003cli\u003eEntity classification\u003c\/li\u003e\n\u003cli\u003eSubpart F income\u003c\/li\u003e\n\u003cli\u003eU.S. income sourcing\u003c\/li\u003e\n\u003cli\u003eU.S. withholding taxes\u003c\/li\u003e\n\u003cli\u003eTransfer pricing\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch3\u003eOfficial learning outcomes\u003c\/h3\u003e\n\u003cul\u003e\n\u003cli\u003eDistinguish between various types of global tax systems and certain characteristics of each.\u003c\/li\u003e\n\u003cli\u003eRecall entity classification and hybrids among domestic and foreign entities.\u003c\/li\u003e\n\u003cli\u003eRecall the concept of a permanent establishment and taxable presence in the United States and globally.\u003c\/li\u003e\n\u003cli\u003eRecall U.S. income sourcing rules.\u003c\/li\u003e\n\u003cli\u003eIdentify general U.S. withholding tax rules.\u003c\/li\u003e\n\u003cli\u003eRecognize the general function and benefits of a typical income tax treaty.\u003c\/li\u003e\n\u003cli\u003eRecall the basics of transfer pricing rules for controlled transactions in the United States and globally.\u003c\/li\u003e\n\u003cli\u003eIdentify key actions under the OECD base erosion and profit-shifting initiative.\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/section\u003e\n\u003csection id=\"certificate-pathway\"\u003e\n\u003ch2\u003eHow International Tax Foundation fits into the U.S. International Tax Certificate\u003c\/h2\u003e\n\u003cp\u003eInternational Tax Foundation is part of the broader AICPA U.S. International Tax Certificate pathway. The standalone course gives a short foundation, while the full certificate is a larger 51.5 CPE program for professionals who want a deeper international tax credential.\u003c\/p\u003e\n\u003cdiv class=\"ey-table-wrap\"\u003e\n\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eOption\u003c\/th\u003e\n\u003cth\u003eBest for\u003c\/th\u003e\n\u003cth\u003eCredential note\u003c\/th\u003e\n\u003c\/tr\u003e\n\u003c\/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd\u003eInternational Tax Foundation\u003c\/td\u003e\n\u003ctd\u003eLearners who want a basic 3 CPE introduction to international tax topics.\u003c\/td\u003e\n\u003ctd\u003eStandalone course. AICPA states the bundle must be purchased to earn a digital badge.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eU.S. International Tax: Core Concepts bundle\u003c\/td\u003e\n\u003ctd\u003eLearners who want a broader foundation covering International Tax Foundation and related core topics.\u003c\/td\u003e\n\u003ctd\u003eThe bundle offers a digital badge according to AICPA.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\u003ca title=\"View AICPA U.S. International Tax Certificate on Eduyush\" href=\"https:\/\/eduyush.com\/products\/aicpa-certification-u-s-international-tax-certificate-program\" target=\"_blank\"\u003eU.S. International Tax Certificate\u003c\/a\u003e\u003c\/td\u003e\n\u003ctd\u003eTax professionals who want the complete AICPA pathway across core, inbound\/outbound and advanced international tax topics.\u003c\/td\u003e\n\u003ctd\u003eOfficial AICPA listing shows 51.5 CPE credits, intermediate level and 2-year availability.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"ey-success\"\u003e\n\u003cstrong\u003eSimple choice:\u003c\/strong\u003e Take International Tax Foundation if you need a short introduction. Take the full \u003ca title=\"Buy AICPA U.S. International Tax Certificate through Eduyush\" href=\"https:\/\/eduyush.com\/products\/aicpa-certification-u-s-international-tax-certificate-program\" target=\"_blank\"\u003eAICPA U.S. International Tax Certificate\u003c\/a\u003e if you want the complete pathway, deeper coverage and certificate progression.\u003c\/div\u003e\n\u003c\/section\u003e\n\u003csection id=\"practical-examples\"\u003e\n\u003ch2\u003ePractical examples of international tax foundation topics\u003c\/h2\u003e\n\u003cp\u003eInternational tax can feel abstract until the same few questions keep appearing in client work. Where is the income sourced? Who is the taxpayer? Is there withholding? Does a treaty change the answer? This course helps learners build that first map.\u003c\/p\u003e\n\u003ch3\u003eExample 1: A U.S. company pays a foreign consultant\u003c\/h3\u003e\n\u003cp\u003eA U.S. company pays a consultant based outside the United States. The tax team needs to think about sourcing, withholding and whether a treaty position affects the payment. A foundation course helps a learner know which questions to ask before jumping to a form or rate.\u003c\/p\u003e\n\u003ch3\u003eExample 2: A foreign company sells into the U.S.\u003c\/h3\u003e\n\u003cp\u003eA foreign company starts generating U.S. sales and the CFO asks whether there is a taxable presence. The answer may involve residency, permanent establishment concepts, effectively connected income and treaty analysis. The foundation stage is where those terms first become organized.\u003c\/p\u003e\n\u003ch3\u003eExample 3: A group has related-party cross-border charges\u003c\/h3\u003e\n\u003cp\u003eA multinational group charges management fees between entities. Transfer pricing becomes relevant because controlled transactions need a defensible basis. The trainee who knows this early will ask for agreements, pricing method and documentation instead of just booking the invoice.\u003c\/p\u003e\n\u003c\/section\u003e\n\u003csection id=\"buy-through-eduyush\"\u003e\n\u003ch2\u003eWhy buy International Tax Foundation through Eduyush?\u003c\/h2\u003e\n\u003cp\u003eEduyush supports eligible learners with regional purchase guidance, local payment convenience and activation help for AICPA \u0026amp; CIMA learning products. This is useful when you are choosing between one short international tax course and the complete U.S. International Tax Certificate pathway.\u003c\/p\u003e\n\u003cdiv class=\"ey-table-wrap\"\u003e\n\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eWhat learners often need\u003c\/th\u003e\n\u003cth\u003eHow Eduyush helps\u003c\/th\u003e\n\u003c\/tr\u003e\n\u003c\/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd\u003eCourse selection\u003c\/td\u003e\n\u003ctd\u003eGuidance on whether the standalone International Tax Foundation course is enough or whether the full certificate is more suitable.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eRegional purchase support\u003c\/td\u003e\n\u003ctd\u003eLocal purchase experience and regional pricing where available on Eduyush.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eActivation support\u003c\/td\u003e\n\u003ctd\u003eHelp with post-purchase access and activation queries.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eRelated tax learning path\u003c\/td\u003e\n\u003ctd\u003eContextual comparison with the \u003ca title=\"View U.S. International Tax Certificate on Eduyush\" href=\"https:\/\/eduyush.com\/products\/aicpa-certification-u-s-international-tax-certificate-program\" target=\"_blank\"\u003eU.S. International Tax Certificate\u003c\/a\u003e and other \u003ca title=\"Browse AICPA certificate programs on Eduyush\" href=\"https:\/\/eduyush.com\/collections\/aicpa-certifications\" target=\"_blank\"\u003eAICPA certificate programs\u003c\/a\u003e.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"ey-note\"\u003e\n\u003cstrong\u003eBadge reminder:\u003c\/strong\u003e The official AICPA page states that this course can be purchased individually or as part of the U.S. International Tax: Core Concepts bundle, and that the bundle must be purchased to earn a digital badge.\u003c\/div\u003e\n\u003c\/section\u003e\n\u003csection\u003e\n\u003ch2\u003eHow to complete International Tax Foundation\u003c\/h2\u003e\n\u003cp\u003eSince this is a 3 CPE basic-level course, learners can use it as a focused entry point. It works well as a first step before deciding whether to commit to the full U.S. International Tax Certificate.\u003c\/p\u003e\n\u003col\u003e\n\u003cli\u003ePurchase International Tax Foundation through Eduyush.\u003c\/li\u003e\n\u003cli\u003eComplete activation and access the online AICPA \u0026amp; CIMA course.\u003c\/li\u003e\n\u003cli\u003eWork through the foundation topics, including tax systems, residency, FTCs, entity classification and withholding.\u003c\/li\u003e\n\u003cli\u003eUse the learning outcomes to check whether you understand the core vocabulary of U.S. international taxation.\u003c\/li\u003e\n\u003cli\u003eIf you need deeper coverage or a badge pathway, move to the \u003ca title=\"Continue to AICPA U.S. International Tax Certificate on Eduyush\" href=\"https:\/\/eduyush.com\/products\/aicpa-certification-u-s-international-tax-certificate-program\" target=\"_blank\"\u003eU.S. International Tax Certificate\u003c\/a\u003e.\u003c\/li\u003e\n\u003c\/ol\u003e\n\u003c\/section\u003e\n\u003csection class=\"ey-faq\" id=\"faq\"\u003e\n\u003ch2\u003eFAQs on International Tax Foundation\u003c\/h2\u003e\n\u003cdetails\u003e\n\u003csummary\u003eWhat is the official product number for International Tax Foundation?\u003c\/summary\u003e\n\u003cp\u003eThe official AICPA \u0026amp; CIMA product number for International Tax Foundation is ITCA25SSO.\u003c\/p\u003e\n\u003c\/details\u003e\n\u003cdetails\u003e\n\u003csummary\u003eHow many CPE credits does International Tax Foundation provide?\u003c\/summary\u003e\n\u003cp\u003eThe official AICPA \u0026amp; CIMA listing shows 3 CPE credits. The NASBA field of study shown on the course page is Taxes.\u003c\/p\u003e\n\u003c\/details\u003e\n\u003cdetails\u003e\n\u003csummary\u003eIs International Tax Foundation beginner-friendly?\u003c\/summary\u003e\n\u003cp\u003eYes. AICPA lists the level as Basic and the prerequisites as None. It is intended to build a foundation in U.S. international taxation.\u003c\/p\u003e\n\u003c\/details\u003e\n\u003cdetails\u003e\n\u003csummary\u003eDoes International Tax Foundation include a digital badge?\u003c\/summary\u003e\n\u003cp\u003eThe standalone course page states that the course can be bought individually or as part of the U.S. International Tax: Core Concepts bundle. AICPA states that the bundle must be purchased to earn a digital badge.\u003c\/p\u003e\n\u003c\/details\u003e\n\u003cdetails\u003e\n\u003csummary\u003eIs this course part of the U.S. International Tax Certificate?\u003c\/summary\u003e\n\u003cp\u003eYes. The official AICPA page states that International Tax Foundation is part of the U.S. International Tax Certificate, a broader program for global finance and accounting professionals.\u003c\/p\u003e\n\u003c\/details\u003e\n\u003cdetails\u003e\n\u003csummary\u003eWhat topics are covered in International Tax Foundation?\u003c\/summary\u003e\n\u003cp\u003eThe course covers tax systems, residency, foreign tax credits, entity classification, Subpart F income, U.S. income sourcing, U.S. withholding taxes and transfer pricing.\u003c\/p\u003e\n\u003c\/details\u003e\n\u003cdetails\u003e\n\u003csummary\u003eShould I buy this course or the full U.S. International Tax Certificate?\u003c\/summary\u003e\n\u003cp\u003eBuy this course if you want a short foundation in international tax. Choose the full U.S. International Tax Certificate if you want deeper coverage, the broader 51.5 CPE pathway and certificate progression.\u003c\/p\u003e\n\u003c\/details\u003e\n\u003c\/section\u003e\n\u003csection class=\"ey-box\"\u003e\n\u003ch2 style=\"margin-top: 0;\"\u003eOfficial sources and related Eduyush pages\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003ca title=\"Official AICPA International Tax Foundation course page\" rel=\"noopener\" href=\"https:\/\/www.aicpa-cima.com\/cpe-learning\/course\/international-tax-foundation\" target=\"_blank\"\u003eOfficial AICPA International Tax Foundation page\u003c\/a\u003e\u003c\/li\u003e\n\u003cli\u003e\u003ca title=\"Official AICPA U.S. International Tax Certificate page\" rel=\"noopener\" href=\"https:\/\/www.aicpa-cima.com\/cpe-learning\/course\/us-international-tax-certificate\" target=\"_blank\"\u003eOfficial AICPA U.S. International Tax Certificate page\u003c\/a\u003e\u003c\/li\u003e\n\u003cli\u003e\u003ca title=\"View AICPA U.S. International Tax Certificate on Eduyush\" href=\"https:\/\/eduyush.com\/products\/aicpa-certification-u-s-international-tax-certificate-program\" target=\"_blank\"\u003eU.S. International Tax Certificate on Eduyush\u003c\/a\u003e\u003c\/li\u003e\n\u003cli\u003e\u003ca title=\"Browse AICPA certificate programs on Eduyush\" href=\"https:\/\/eduyush.com\/collections\/aicpa-certifications\" target=\"_blank\"\u003eAICPA certificate programs on Eduyush\u003c\/a\u003e\u003c\/li\u003e\n\u003cli\u003e\u003ca title=\"View AICPA Ethics in Action on Eduyush\" href=\"https:\/\/eduyush.com\/products\/aicpa-ethics-in-action\" target=\"_blank\"\u003eAICPA Ethics in Action\u003c\/a\u003e\u003c\/li\u003e\n\u003cli\u003e\u003ca title=\"View AICPA Data Analytics Core Concepts Certificate on Eduyush\" href=\"https:\/\/eduyush.com\/products\/aicpa-certification-data-analytics-core-concepts-certificate\" target=\"_blank\"\u003eData Analytics Core Concepts\u003c\/a\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/section\u003e\n\u003cscript type=\"application\/ld+json\"\u003e\n  {\n    \"@context\": \"https:\/\/schema.org\",\n    \"@type\": \"Course\",\n    \"name\": \"International Tax Foundation\",\n    \"description\": \"AICPA \u0026 CIMA online basic-level course covering essential U.S. international tax topics, including tax systems, residency, foreign tax credits, entity classification, sourcing, withholding and transfer pricing.\",\n    \"courseCode\": \"ITCA25SSO\",\n    \"provider\": {\n      \"@type\": \"Organization\",\n      \"name\": \"AICPA \u0026 CIMA\",\n      \"url\": \"https:\/\/www.aicpa-cima.com\/cpe-learning\/course\/international-tax-foundation\"\n    },\n    \"educationalLevel\": \"Basic\",\n    \"courseMode\": \"Online\",\n    \"teaches\": [\n      \"U.S. international tax fundamentals\",\n      \"Tax systems\",\n      \"Residency\",\n      \"Foreign tax credits\",\n      \"Entity classification\",\n      \"U.S. income sourcing\",\n      \"U.S. withholding taxes\",\n      \"Transfer pricing\"\n    ],\n    \"offers\": {\n      \"@type\": \"Offer\",\n      \"url\": \"https:\/\/eduyush.com\/products\/international-tax-foundation\",\n      \"availability\": \"https:\/\/schema.org\/InStock\",\n      \"category\": \"Professional CPE course\"\n    }\n  }\n  \u003c\/script\u003e \u003cscript type=\"application\/ld+json\"\u003e\n  {\n    \"@context\": \"https:\/\/schema.org\",\n    \"@type\": \"Product\",\n    \"name\": \"International Tax Foundation\",\n    \"sku\": \"ITCA25SSO\",\n    \"brand\": {\n      \"@type\": \"Brand\",\n      \"name\": \"AICPA \u0026 CIMA\"\n    },\n    \"description\": \"Online AICPA \u0026 CIMA basic-level international tax course. 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