{"product_id":"introduction-to-us-outbound-and-inbound-transactions","title":"U.S. Outbound and Inbound Transactions | AICPA","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 ITCB25SSO | 6.5 CPE\u003c\/span\u003e\n\u003ch2\u003eIntroduction to U.S. Outbound and Inbound Transactions\u003c\/h2\u003e\n\u003cp class=\"ey-lede\"\u003eIntroduction to U.S. Outbound and Inbound Transactions is a basic-level AICPA \u0026amp; CIMA online course for tax professionals who want to understand how U.S. international tax rules apply when U.S. persons invest or operate abroad and when foreign persons do business or invest in the United States.\u003c\/p\u003e\n\u003cdiv class=\"ey-grid\"\u003e\n\u003cdiv class=\"ey-card\"\u003e\n\u003cstrong\u003e6.5 CPE credits\u003c\/strong\u003e \u003cspan\u003eAICPA lists this 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\u003eDesigned as a beginner-friendly international tax course.\u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"ey-card\"\u003e\n\u003cstrong\u003e1-year access\u003c\/strong\u003e \u003cspan\u003eThe official AICPA listing shows 1-year availability.\u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"ey-card\"\u003e\n\u003cstrong\u003ePart of Core Concepts\u003c\/strong\u003e \u003cspan\u003eCan be taken standalone or inside the U.S. International Tax: Core Concepts bundle.\u003c\/span\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"ey-cta-row\"\u003e\n\u003ca title=\"Buy Introduction to U.S. Outbound and Inbound Transactions 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 pathway\" 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\u003eThis course is useful after \u003ca title=\"View International Tax Foundation on Eduyush\" href=\"https:\/\/eduyush.com\/products\/international-tax-foundation\" target=\"_blank\"\u003eInternational Tax Foundation\u003c\/a\u003e if you want to understand inbound and outbound U.S. tax issues in more detail.\u003c\/li\u003e\n\u003cli\u003eThe official AICPA \u0026amp; CIMA listing shows 6.5 CPE credits, online format, Taxes field of study, Basic level and product number ITCB25SSO.\u003c\/li\u003e\n\u003cli\u003eKey topics include GILTI, FDII, ECI, branch profits tax, FATCA, FIRPTA, BEAT, U.S. withholding taxes and entity classification.\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 the 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 Introduction to U.S. Outbound and Inbound Transactions\" href=\"#what-is-it\"\u003eWhat is this course?\u003c\/a\u003e\u003c\/li\u003e\n\u003cli\u003e\u003ca title=\"Official AICPA course facts\" href=\"#course-facts\"\u003eOfficial course facts\u003c\/a\u003e\u003c\/li\u003e\n\u003cli\u003e\u003ca title=\"Who should take U.S. outbound and inbound transactions course\" href=\"#who-should-take\"\u003eWho should take it?\u003c\/a\u003e\u003c\/li\u003e\n\u003cli\u003e\u003ca title=\"What you learn in outbound and inbound transactions\" 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=\"Inbound and outbound 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=\"U.S. outbound and inbound transactions 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 Introduction to U.S. Outbound and Inbound Transactions?\u003c\/h2\u003e\n\u003cp\u003eIntroduction to U.S. Outbound and Inbound Transactions is an AICPA \u0026amp; CIMA CPE self-study course that explains the transactions that create U.S. international tax issues. Outbound issues usually arise when U.S. persons do business or invest outside the United States, while inbound issues usually arise when foreign persons do business or invest in the United States.\u003c\/p\u003e\n\u003cp\u003eThe course sits after the foundation stage because it starts connecting the vocabulary to real cross-border transaction patterns. It covers outbound concepts such as GILTI, FDII, foreign tax credits and foreign currency, and inbound concepts such as effectively connected income, branch profits tax, FIRPTA and withholding.\u003c\/p\u003e\n\u003cdiv class=\"ey-note\"\u003e\n\u003cstrong\u003eBest use:\u003c\/strong\u003e Start with \u003ca title=\"Start with International Tax Foundation on Eduyush\" href=\"https:\/\/eduyush.com\/products\/international-tax-foundation\" target=\"_blank\"\u003eInternational Tax Foundation\u003c\/a\u003e if you need the basic vocabulary first. 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 complete 51.5 CPE pathway and certificate progression.\u003c\/div\u003e\n\u003c\/section\u003e\n\u003csection id=\"course-facts\"\u003e\n\u003ch2\u003eIntroduction to U.S. Outbound and Inbound Transactions official AICPA course facts\u003c\/h2\u003e\n\u003cp\u003eThe official AICPA \u0026amp; CIMA listing shows Introduction to U.S. Outbound and Inbound Transactions as an online, basic-level tax course with 6.5 CPE credits. The official product number is ITCB25SSO, and AICPA lists the course as part of the 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\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\u003eIntroduction to U.S. Outbound and Inbound Transactions\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eProduct number \/ SKU\u003c\/td\u003e\n\u003ctd\u003eITCB25SSO\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\u003e6.5\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\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\u003eKyle Brandon, F. Douglas Watson and Denise Clark\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eWho benefits\u003c\/td\u003e\n\u003ctd\u003ePublic and corporate tax professionals interested in building a solid foundation in U.S. international taxation\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eDigital badge\u003c\/td\u003e\n\u003ctd\u003eAICPA states 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 the 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 Introduction to U.S. Outbound and Inbound Transactions course page\" rel=\"noopener\" href=\"https:\/\/www.aicpa-cima.com\/cpe-learning\/course\/introduction-to-us-outbound-and-inbound-transactions\" target=\"_blank\"\u003eAICPA \u0026amp; CIMA course 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 this U.S. outbound and inbound transactions course?\u003c\/h2\u003e\n\u003cp\u003eThis course is best for tax professionals who already understand basic international tax terms and now want to identify the transactions that create U.S. outbound and inbound tax issues. It is useful for corporate tax teams, public accounting staff and finance professionals supporting cross-border business activity.\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 professional\u003c\/td\u003e\n\u003ctd\u003eYou need to understand how U.S. and foreign activities trigger different tax issues.\u003c\/td\u003e\n\u003ctd\u003eChoose the full certificate if international tax is a recurring part of your role.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003ePublic accounting tax staff\u003c\/td\u003e\n\u003ctd\u003eYou support clients with foreign operations, U.S. investment or cross-border payments.\u003c\/td\u003e\n\u003ctd\u003eChoose the full certificate if you want inbound, outbound and advanced issues together.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eFinance manager in a multinational\u003c\/td\u003e\n\u003ctd\u003eYou need enough tax language to work with advisors and understand risk areas.\u003c\/td\u003e\n\u003ctd\u003eChoose the full certificate if you manage tax compliance or planning conversations.\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 U.S. international tax CPE with a stronger transaction focus than a general foundation course.\u003c\/td\u003e\n\u003ctd\u003eChoose the full certificate if you want a broader 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 Introduction to U.S. Outbound and Inbound Transactions?\u003c\/h2\u003e\n\u003cp\u003eYou will learn how to identify business transactions that create outbound and inbound U.S. tax issues. The course includes anti-deferral provisions, controlled foreign corporation concepts, effectively connected income, income sourcing, withholding, branch profits tax, FIRPTA and BEAT.\u003c\/p\u003e\n\u003ch3\u003eOfficial key topics\u003c\/h3\u003e\n\u003cul\u003e\n\u003cli\u003eOne-time transition tax\u003c\/li\u003e\n\u003cli\u003eGlobal low-taxed intangible income (GILTI)\u003c\/li\u003e\n\u003cli\u003eForeign-derived intangible income (FDII)\u003c\/li\u003e\n\u003cli\u003eEntity classification\u003c\/li\u003e\n\u003cli\u003eEffectively connected income (ECI)\u003c\/li\u003e\n\u003cli\u003eBranch profits tax (BPT)\u003c\/li\u003e\n\u003cli\u003eU.S. withholding taxes\u003c\/li\u003e\n\u003cli\u003eForeign Account Tax Compliance Act (FATCA)\u003c\/li\u003e\n\u003cli\u003eForeign Investment in Real Property Tax Act (FIRPTA)\u003c\/li\u003e\n\u003cli\u003eBase erosion anti-abuse tax (BEAT)\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch3\u003eOfficial learning outcomes\u003c\/h3\u003e\n\u003cul\u003e\n\u003cli\u003eIdentify business transactions that generate outbound tax issues.\u003c\/li\u003e\n\u003cli\u003eRecall the basics of the anti-deferral provisions applicable to controlled foreign corporations.\u003c\/li\u003e\n\u003cli\u003eRecall effectively connected income (ECI) to U.S. trade or businesses.\u003c\/li\u003e\n\u003cli\u003eRecall the rules for sourcing of income.\u003c\/li\u003e\n\u003cli\u003eIdentify a framework for determining and calculating ECI and the branch profits tax (BPT).\u003c\/li\u003e\n\u003cli\u003eRecognize a withholding agent’s withholding requirements on payments made to foreign taxpayers.\u003c\/li\u003e\n\u003cli\u003eRecall the rules under the Foreign Investment in Real Property Tax Act (FIRPTA).\u003c\/li\u003e\n\u003cli\u003eRecall the base erosion anti-abuse tax (BEAT).\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/section\u003e\n\u003csection id=\"certificate-pathway\"\u003e\n\u003ch2\u003eHow this course fits into the U.S. International Tax Certificate pathway\u003c\/h2\u003e\n\u003cp\u003eIntroduction to U.S. Outbound and Inbound Transactions is part of the U.S. International Tax Certificate learning path. It can be purchased individually, but AICPA states that learners must purchase the U.S. International Tax: Core Concepts bundle to earn the digital badge.\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\u003e\u003ca title=\"View International Tax Foundation on Eduyush\" href=\"https:\/\/eduyush.com\/products\/international-tax-foundation\" target=\"_blank\"\u003eInternational Tax Foundation\u003c\/a\u003e\u003c\/td\u003e\n\u003ctd\u003eLearners who want the first 3 CPE introduction to U.S. international tax vocabulary.\u003c\/td\u003e\n\u003ctd\u003eStandalone course. Bundle purchase is needed for the related Core Concepts badge.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eIntroduction to U.S. Outbound and Inbound Transactions\u003c\/td\u003e\n\u003ctd\u003eLearners who want to understand the transaction types that create inbound and outbound tax issues.\u003c\/td\u003e\n\u003ctd\u003eStandalone course. AICPA states the Core Concepts bundle must be purchased to earn the 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 the foundational bundle rather than individual short courses.\u003c\/td\u003e\n\u003ctd\u003eThe bundle offers the 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 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 this course if you want a focused 6.5 CPE transaction-level 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, broader coverage and certificate progression.\u003c\/div\u003e\n\u003c\/section\u003e\n\u003csection id=\"practical-examples\"\u003e\n\u003ch2\u003ePractical examples of U.S. outbound and inbound tax issues\u003c\/h2\u003e\n\u003cp\u003eInbound and outbound tax issues usually begin with a simple business question. Is a U.S. company earning foreign income? Is a foreign company earning U.S. income? Is there withholding? Is there a branch, a real property interest or a treaty position? This course helps learners classify those questions.\u003c\/p\u003e\n\u003ch3\u003eExample 1: A U.S. company expands overseas\u003c\/h3\u003e\n\u003cp\u003eA U.S. company sets up foreign operations and earns income through a controlled foreign corporation. The tax team may need to consider anti-deferral rules, GILTI, foreign tax credits and foreign currency issues. This course helps learners recognize why the transaction creates outbound tax questions.\u003c\/p\u003e\n\u003ch3\u003eExample 2: A foreign company earns U.S. business income\u003c\/h3\u003e\n\u003cp\u003eA foreign company starts providing services in the United States. The finance team needs to consider whether income is effectively connected with a U.S. trade or business, how income is sourced and whether branch profits tax may apply. The course gives the learner the first framework for that analysis.\u003c\/p\u003e\n\u003ch3\u003eExample 3: A foreign investor sells U.S. real property\u003c\/h3\u003e\n\u003cp\u003eA foreign investor sells a U.S. real property interest. FIRPTA can become relevant, and the transaction may also require withholding analysis. A learner who recognizes the issue early can ask for better facts before the closing process becomes urgent.\u003c\/p\u003e\n\u003ch3\u003eExample 4: A U.S. group makes deductible payments to a foreign affiliate\u003c\/h3\u003e\n\u003cp\u003eA multinational group makes cross-border payments between related entities. BEAT and withholding questions may need review depending on the facts. The point is not to memorize every rule in one course, but to spot when the transaction needs deeper analysis.\u003c\/p\u003e\n\u003c\/section\u003e\n\u003csection id=\"buy-through-eduyush\"\u003e\n\u003ch2\u003eWhy buy Introduction to U.S. Outbound and Inbound Transactions 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 deciding between one standalone course, the Core Concepts bundle and the complete 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\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 this standalone 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 \u003ca title=\"View International Tax Foundation on Eduyush\" href=\"https:\/\/eduyush.com\/products\/international-tax-foundation\" target=\"_blank\"\u003eInternational Tax Foundation\u003c\/a\u003e, 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 the digital badge.\u003c\/div\u003e\n\u003c\/section\u003e\n\u003csection\u003e\n\u003ch2\u003eHow to complete this U.S. outbound and inbound transactions course\u003c\/h2\u003e\n\u003cp\u003eSince this is a 6.5 CPE basic-level course, learners can use it as a focused next step after an international tax foundation course. It is best studied with a transaction lens, not just as a list of tax terms.\u003c\/p\u003e\n\u003col\u003e\n\u003cli\u003ePurchase Introduction to U.S. Outbound and Inbound Transactions through Eduyush.\u003c\/li\u003e\n\u003cli\u003eComplete activation and access the online AICPA \u0026amp; CIMA course.\u003c\/li\u003e\n\u003cli\u003eReview outbound concepts such as CFC rules, GILTI, FDII, foreign tax credits and foreign currency.\u003c\/li\u003e\n\u003cli\u003eReview inbound concepts such as ECI, sourcing, branch profits tax, withholding, FATCA and FIRPTA.\u003c\/li\u003e\n\u003cli\u003eUse the learning outcomes to check whether you can identify common inbound and outbound transaction issues.\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 Introduction to U.S. Outbound and Inbound Transactions\u003c\/h2\u003e\n\u003cdetails\u003e\n\u003csummary\u003eWhat is the official product number for this course?\u003c\/summary\u003e\n\u003cp\u003eThe official AICPA \u0026amp; CIMA product number for Introduction to U.S. Outbound and Inbound Transactions is ITCB25SSO.\u003c\/p\u003e\n\u003c\/details\u003e\n\u003cdetails\u003e\n\u003csummary\u003eHow many CPE credits does the course provide?\u003c\/summary\u003e\n\u003cp\u003eThe official AICPA \u0026amp; CIMA listing shows 6.5 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 this course basic or advanced?\u003c\/summary\u003e\n\u003cp\u003eAICPA lists the course level as Basic. It is suitable for learners building a foundation in U.S. international tax transaction issues.\u003c\/p\u003e\n\u003c\/details\u003e\n\u003cdetails\u003e\n\u003csummary\u003eDoes this standalone course include a digital badge?\u003c\/summary\u003e\n\u003cp\u003eThe official AICPA page states that this 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 the 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. AICPA states that this self-study online course is part of the U.S. International Tax Certificate, a comprehensive learning program for global finance and accounting professionals.\u003c\/p\u003e\n\u003c\/details\u003e\n\u003cdetails\u003e\n\u003csummary\u003eWhat is the difference between outbound and inbound tax?\u003c\/summary\u003e\n\u003cp\u003eOutbound tax issues generally arise when U.S. persons invest or operate outside the United States. Inbound tax issues generally arise when foreign persons invest or operate in the United States.\u003c\/p\u003e\n\u003c\/details\u003e\n\u003cdetails\u003e\n\u003csummary\u003eShould I take International Tax Foundation before this course?\u003c\/summary\u003e\n\u003cp\u003eIf you are new to U.S. international tax, International Tax Foundation is a useful first step. If you already understand basic terms and want transaction-level coverage, this course is the next logical standalone option.\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 standalone course if you want focused coverage of outbound and inbound transaction basics. Choose the full U.S. International Tax Certificate if you want deeper coverage, 51.5 CPE credits 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 Introduction to U.S. Outbound and Inbound Transactions course page\" rel=\"noopener\" href=\"https:\/\/www.aicpa-cima.com\/cpe-learning\/course\/introduction-to-us-outbound-and-inbound-transactions\" target=\"_blank\"\u003eOfficial AICPA course 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 International Tax Foundation on Eduyush\" href=\"https:\/\/eduyush.com\/products\/international-tax-foundation\" target=\"_blank\"\u003eInternational Tax Foundation on Eduyush\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\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\": \"Introduction to U.S. Outbound and Inbound Transactions\",\n    \"description\": \"AICPA \u0026 CIMA online basic-level course covering U.S. outbound and inbound international tax transaction issues, including GILTI, FDII, ECI, BPT, FATCA, FIRPTA, BEAT and U.S. withholding taxes.\",\n    \"courseCode\": \"ITCB25SSO\",\n    \"provider\": {\n      \"@type\": \"Organization\",\n      \"name\": \"AICPA \u0026 CIMA\",\n      \"url\": \"https:\/\/www.aicpa-cima.com\/cpe-learning\/course\/introduction-to-us-outbound-and-inbound-transactions\"\n    },\n    \"educationalLevel\": \"Basic\",\n    \"courseMode\": \"Online\",\n    \"teaches\": [\n      \"U.S. outbound tax issues\",\n      \"U.S. inbound tax issues\",\n      \"GILTI\",\n      \"FDII\",\n      \"Effectively connected income\",\n      \"Branch profits tax\",\n      \"U.S. withholding taxes\",\n      \"FATCA\",\n      \"FIRPTA\",\n      \"BEAT\"\n    ],\n    \"offers\": {\n      \"@type\": \"Offer\",\n      \"url\": \"https:\/\/eduyush.com\/products\/introduction-to-us-outbound-and-inbound-transactions\",\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\": \"Introduction to U.S. Outbound and Inbound Transactions\",\n    \"sku\": \"ITCB25SSO\",\n    \"brand\": {\n      \"@type\": \"Brand\",\n      \"name\": \"AICPA \u0026 CIMA\"\n    },\n    \"description\": \"Online AICPA \u0026 CIMA basic-level international tax course. Includes 6.5 CPE credits in Taxes and 1-year availability according to the official product listing.\",\n    \"offers\": {\n      \"@type\": \"Offer\",\n      \"url\": \"https:\/\/eduyush.com\/products\/introduction-to-us-outbound-and-inbound-transactions\",\n      \"availability\": \"https:\/\/schema.org\/InStock\"\n    }\n  }\n  \u003c\/script\u003e \u003cscript type=\"application\/ld+json\"\u003e\n  {\n    \"@context\": \"https:\/\/schema.org\",\n    \"@type\": \"FAQPage\",\n    \"mainEntity\": [\n      {\n        \"@type\": \"Question\",\n        \"name\": \"What is the official product number for this course?\",\n        \"acceptedAnswer\": {\n          \"@type\": \"Answer\",\n          \"text\": \"The official AICPA \u0026 CIMA product number for Introduction to U.S. Outbound and Inbound Transactions is ITCB25SSO.\"\n        }\n      },\n      {\n        \"@type\": \"Question\",\n        \"name\": \"How many CPE credits does the course provide?\",\n        \"acceptedAnswer\": {\n          \"@type\": \"Answer\",\n          \"text\": \"The official AICPA \u0026 CIMA listing shows 6.5 CPE credits. The NASBA field of study shown on the course page is Taxes.\"\n        }\n      },\n      {\n        \"@type\": \"Question\",\n        \"name\": \"Does this standalone course include a digital badge?\",\n        \"acceptedAnswer\": {\n          \"@type\": \"Answer\",\n          \"text\": \"The official AICPA page states that this 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 the digital badge.\"\n        }\n      },\n      {\n        \"@type\": \"Question\",\n        \"name\": \"Is this course part of the U.S. International Tax Certificate?\",\n        \"acceptedAnswer\": {\n          \"@type\": \"Answer\",\n          \"text\": \"Yes. AICPA states that this self-study online course is part of the U.S. International Tax Certificate, a comprehensive learning program for global finance and accounting professionals.\"\n        }\n      }\n    ]\n  }\n  \u003c\/script\u003e\n\u003c\/div\u003e","brand":"AICPATAX","offers":[{"title":"Default Title","offer_id":46231165993196,"sku":"ITCB25SSO","price":146.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0250\/2072\/7343\/files\/inb.webp?v=1778717412","url":"https:\/\/eduyush.com\/en-us\/products\/introduction-to-us-outbound-and-inbound-transactions","provider":"Eduyush","version":"1.0","type":"link"}