International Tax Foundation | AICPA 3 CPE
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Who is AICPA?
AICPA (the Association) represents AICPA® & CIMA®.
The Association has over 696,000 members in 192 countries. AICPA is the worldwide leader on public and management accounting issues through support for the CPA license, specialized credentials, professional education & thought leadership.
Official AICPA & CIMA International Tax Foundation — 3 CPE credits of online self-study, a clear starting point in U.S. international taxation. Introduces tax systems, residency, foreign tax credits, entity classification, income sourcing, withholding taxes and transfer pricing. Updated for OBBBA (H.R. 1, P.L. 119-21). Part of the U.S. International Tax Certificate pathway. Eduyush is an official AICPA & CIMA channel partner serving learners worldwide, with prices displayed in your regional currency at checkout.
3 CPE credits · NASBA: Taxes · Basic level · No prerequisite · Online self-study · 1-year access · SKU ITCA25SSO
Key takeaways
- Official course title: International Tax Foundation (product number ITCA25SSO)
- CPE value: 3 CPE credits in the NASBA field of study: Taxes
- Level and prerequisite: Basic level, no prerequisite
- Updated for OBBBA: Reflects changes under H.R. 1, P.L. 119-21, commonly known as OBBBA
- Badge route: Standalone course earns CPE only — the digital badge requires the U.S. International Tax: Core Concepts bundle
- Authored by: Carl Kenyon and Edward Weaver
What is International Tax Foundation?
International Tax Foundation is an AICPA & CIMA CPE self-study course that gives an easy-to-understand overview of essential international tax topics. AICPA & CIMA categorise it as CPE self-study. It is designed for learners who need a foundation before moving into more detailed U.S. inbound, outbound or advanced international tax rules.
The course is especially useful when a tax professional understands domestic tax but needs a structured introduction to cross-border tax language. Residency, sourcing, withholding, tax treaties and transfer pricing often appear together, and this course helps connect them.
Official course facts
| Course item | Verified detail |
|---|---|
| Official title | International Tax Foundation |
| Provider | AICPA & CIMA |
| Format | CPE Self-study, Online |
| CPE credits | 3 CPE |
| NASBA field of study | Taxes |
| Level | Basic |
| Prerequisite | None |
| Authors | Carl Kenyon and Edward Weaver |
| Digital badge | Not on the standalone course — earned via the U.S. International Tax: Core Concepts bundle |
| Availability | 1 year after purchase date with full paid access |
| Product number | ITCA25SSO |
| Official AICPA & CIMA pricing | Nonmembers $109, AICPA members $89, CIMA members $89, Tax Section members $69 — checked on 13 July 2026, prices may change |
| Official source | AICPA & CIMA International Tax Foundation page |
Who provides what
| Role | Organisation |
|---|---|
| Course provider | AICPA & CIMA (Association of International Certified Professional Accountants) |
| Course authors | Carl Kenyon and Edward Weaver |
| Authorised reseller and purchase support | Eduyush |
Who should take International Tax Foundation?
| Learner profile | Fit | Why it helps |
|---|---|---|
| Corporate tax professional | Strong fit | A quick foundation in cross-border tax terms used by advisers and group tax teams. |
| Public accounting professional | Strong fit | A starting point before assisting clients with inbound or outbound tax issues. |
| Finance manager in a multinational | Good fit | Turns terms like FTC, withholding, sourcing and transfer pricing into a clearer map. |
| CA, CPA, ACCA or CMA learner | Good fit | Tax CPE plus a foundation in how U.S. international tax concepts connect. |
| Learner needing recurring international tax depth | Consider the certificate | The full 51.5 CPE certificate suits those who manage international tax work. |
What you learn
You learn the core building blocks of U.S. international taxation — starting with global tax systems, then residency, entity classification, income sourcing, withholding, tax treaties, transfer pricing and OECD BEPS concepts.
Official key topics: tax systems, residency, foreign tax credits (FTCs), entity classification, Subpart F income, U.S. income sourcing, U.S. withholding taxes and transfer pricing.
Official learning outcomes:
- Distinguish between various types of global tax systems and certain characteristics of each.
- Recall entity classification and hybrids among domestic and foreign entities.
- Recall the concept of a permanent establishment and taxable presence in the United States and globally.
- Recall U.S. income sourcing rules.
- Identify general U.S. withholding tax rules.
- Recognise the general function and benefits of a typical income tax treaty.
- Recall the basics of transfer pricing rules for controlled transactions in the United States and globally.
- Identify key actions under the OECD base erosion and profit-shifting initiative.
How International Tax Foundation fits the certificate pathway
This course is the foundation stage of the U.S. International Tax Certificate. The comparison below is Eduyush guidance to help you choose.
| Option | Best for | Credential note |
|---|---|---|
| International Tax Foundation (this course) | A basic 3 CPE introduction to international tax topics. | Standalone; the Core Concepts bundle is needed for the badge. |
| U.S. International Tax: Core Concepts bundle | A broader foundation covering this course and related core topics. | The bundle offers a digital badge, per AICPA. |
| U.S. International Tax Certificate | The complete pathway across core, inbound/outbound and advanced topics. | 51.5 CPE, intermediate, 2-year availability. |
Practical examples
| Situation | The first questions |
|---|---|
| A U.S. company pays a foreign consultant | Sourcing, withholding and whether a treaty position affects the payment. |
| A foreign company sells into the U.S. | Residency, permanent establishment, effectively connected income and treaty analysis. |
| A group has related-party cross-border charges | Transfer pricing — controlled transactions need a defensible basis and documentation. |
Why buy International Tax Foundation through Eduyush?
Eduyush is an authorised reseller of selected AICPA & CIMA learning products, serving learners worldwide. Prices are displayed in your regional currency at checkout, and the Eduyush team processes your enrolment so the activation email comes directly from AICPA within 1–2 working days.
Eduyush support includes
- Regional pricing support where available for eligible learners, with checkout in your local currency
- Enrolment processed by the Eduyush team — AICPA activation email within 1–2 working days
- Guidance on whether this course, the Core Concepts bundle or the full certificate fits your goal
- Activation and access guidance after purchase
- Support for teams and firms buying multiple AICPA & CIMA learning products
Comparing options? Review the U.S. International Tax Certificate, the next course Introduction to U.S. Outbound and Inbound Transactions, or browse the AICPA certifications collection.
FAQs on International Tax Foundation
What is the official product number?
The official AICPA & CIMA product number is ITCA25SSO.
How many CPE credits does it provide?
The official listing shows 3 CPE credits in the Taxes field of study. Learners should check their own professional body rules before claiming credit.
Is it beginner-friendly?
Yes. AICPA lists the level as Basic with no prerequisites. It is intended to build a foundation in U.S. international taxation.
Does the standalone course include a digital badge?
No. The standalone course earns CPE only. AICPA states the U.S. International Tax: Core Concepts bundle must be purchased to earn the digital badge.
Is this course part of the U.S. International Tax Certificate?
Yes. AICPA states International Tax Foundation is part of the U.S. International Tax Certificate, a broader program for global finance and accounting professionals.
What topics are covered?
Tax systems, residency, foreign tax credits, entity classification, Subpart F income, U.S. income sourcing, U.S. withholding taxes and transfer pricing.
How soon do I get access after buying through Eduyush?
After you enrol through Eduyush, the Eduyush team processes your enrolment and the activation email comes directly from AICPA within 1 to 2 working days. This is a digital product, so no physical materials are shipped, and access lasts 1 year from purchase.
Last verified: Official AICPA pricing checked on 13 July 2026 against the official AICPA & CIMA product page. Prices may change. Learners should verify pricing, access, CPE eligibility and course availability before purchase.
