{"product_id":"taxation-of-income-earned-by-foreign-subsidiaries","title":"Taxation of Income Earned by Foreign Subsidiaries","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 * { box-sizing: border-box; }\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 { margin: 0 0 14px; }\n\n  .ey-product ul,\n  .ey-product ol {\n    margin: 10px 0 18px 22px;\n    padding: 0;\n  }\n\n  .ey-product li { margin: 7px 0; }\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 { grid-template-columns: repeat(2, minmax(0, 1fr)); }\n    .ey-toc ul { columns: 1; }\n  }\n\n  @media (max-width: 520px) {\n    .ey-grid { grid-template-columns: 1fr; }\n    .ey-hero { padding: 26px 18px; }\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 ITCC25SSO | 7 CPE\u003c\/span\u003e\n\u003ch2\u003eTaxation of Income Earned by Foreign Subsidiaries\u003c\/h2\u003e\n\u003cp class=\"ey-lede\"\u003eTaxation of Income Earned by Foreign Subsidiaries is an AICPA \u0026amp; CIMA online course for tax professionals who need to understand CFC status, U.S. shareholder rules, Subpart F income, earnings and profits, PFICs and foreign asset reporting in a U.S. international tax context.\u003c\/p\u003e\n\u003cdiv class=\"ey-grid\"\u003e\n\u003cdiv class=\"ey-card\"\u003e\n\u003cstrong\u003e7 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\u003eIntermediate level\u003c\/strong\u003e \u003cspan\u003eBest after basic international tax and inbound\/outbound concepts.\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 certificate path\u003c\/strong\u003e \u003cspan\u003eCan sit inside the U.S. International Tax: Inbound and Outbound Transactions bundle.\u003c\/span\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"ey-cta-row\"\u003e\n\u003ca title=\"Buy Taxation of Income Earned by Foreign Subsidiaries 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 Introduction to U.S. Outbound and Inbound Transactions on Eduyush\" href=\"https:\/\/eduyush.com\/products\/introduction-to-us-outbound-and-inbound-transactions\" target=\"_blank\"\u003eIntroduction to U.S. Outbound and Inbound Transactions\u003c\/a\u003e if you want deeper foreign subsidiary coverage.\u003c\/li\u003e\n\u003cli\u003eThe official AICPA \u0026amp; CIMA listing shows 7 CPE credits, online format, Taxes field of study, Intermediate level and product number ITCC25SSO.\u003c\/li\u003e\n\u003cli\u003eKey topics include U.S. outbound transactions, Subpart F income, earnings and profits in an international context, PFICs and foreign assets.\u003c\/li\u003e\n\u003cli\u003eAICPA states this course can be purchased individually or as part of the U.S. International Tax: Inbound and Outbound Transactions 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 Taxation of Income Earned by Foreign Subsidiaries\" 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 foreign subsidiaries tax course\" href=\"#who-should-take\"\u003eWho should take it?\u003c\/a\u003e\u003c\/li\u003e\n\u003cli\u003e\u003ca title=\"What you learn in foreign subsidiaries taxation\" 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=\"Foreign subsidiary 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=\"Foreign subsidiaries tax course 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 Taxation of Income Earned by Foreign Subsidiaries?\u003c\/h2\u003e\n\u003cp\u003eTaxation of Income Earned by Foreign Subsidiaries is an AICPA \u0026amp; CIMA CPE self-study course focused on U.S. income taxation rules for foreign subsidiaries. It explains how CFC status, U.S. shareholder definitions, Subpart F income, E\u0026amp;P, PFICs and foreign asset reporting affect cross-border tax analysis.\u003c\/p\u003e\n\u003cp\u003eThis course is more technical than a foundation course because it moves from identifying inbound and outbound transactions to analyzing income earned through foreign subsidiaries. It is especially useful for professionals supporting multinational groups, U.S. shareholders or clients with foreign investment structures.\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. Take \u003ca title=\"View Introduction to U.S. Outbound and Inbound Transactions on Eduyush\" href=\"https:\/\/eduyush.com\/products\/introduction-to-us-outbound-and-inbound-transactions\" target=\"_blank\"\u003eIntroduction to U.S. Outbound and Inbound Transactions\u003c\/a\u003e before this if you want a smoother path into CFC and Subpart F topics.\u003c\/div\u003e\n\u003c\/section\u003e\n\u003csection id=\"course-facts\"\u003e\n\u003ch2\u003eTaxation of Income Earned by Foreign Subsidiaries official AICPA course facts\u003c\/h2\u003e\n\u003cp\u003eThe official AICPA \u0026amp; CIMA listing shows Taxation of Income Earned by Foreign Subsidiaries as an online Intermediate course with 7 CPE credits. The official product number is ITCC25SSO, and the course is 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\u003eTaxation of Income Earned by Foreign Subsidiaries\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eProduct number \/ SKU\u003c\/td\u003e\n\u003ctd\u003eITCC25SSO\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\u003e7\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\u003eIntermediate\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\u003eEric Gabbai, Kyle Brandon, Christopher Summer, Farid Khosravi and David Zaiken\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: Inbound and Outbound Transactions 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 Taxation of Income Earned by Foreign Subsidiaries course page\" rel=\"noopener\" href=\"https:\/\/www.aicpa-cima.com\/cpe-learning\/course\/taxation-of-income-earned-by-foreign-subsidiaries\" 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 foreign subsidiaries tax course?\u003c\/h2\u003e\n\u003cp\u003eThis course is best for public and corporate tax professionals who deal with foreign subsidiaries, CFCs, PFICs or U.S. shareholder issues. It is also useful for finance professionals who support multinational tax reporting and need to understand why foreign income can create current U.S. tax consequences.\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 CFC status, Subpart F income and E\u0026amp;P concepts for foreign subsidiaries.\u003c\/td\u003e\n\u003ctd\u003eChoose the full certificate if you manage multiple inbound, outbound and advanced international tax areas.\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 subsidiary structures and need clearer issue-spotting skills.\u003c\/td\u003e\n\u003ctd\u003eChoose the full certificate if you want the full AICPA U.S. international tax pathway.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eFinance manager in a multinational\u003c\/td\u003e\n\u003ctd\u003eYou need to discuss CFC, PFIC and foreign asset reporting issues with advisors more confidently.\u003c\/td\u003e\n\u003ctd\u003eChoose the full certificate if your role includes ongoing international tax 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 targeted CPE on foreign subsidiaries and anti-deferral concepts.\u003c\/td\u003e\n\u003ctd\u003eChoose the full certificate if you want broader coverage and certificate progression.\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 Taxation of Income Earned by Foreign Subsidiaries?\u003c\/h2\u003e\n\u003cp\u003eYou will learn how to identify controlled foreign corporations and U.S. shareholders, differentiate Subpart F income types, apply E\u0026amp;P concepts, understand Section 962 election mechanics, and recognize PFIC and foreign asset reporting consequences.\u003c\/p\u003e\n\u003ch3\u003eOfficial key topics\u003c\/h3\u003e\n\u003cul\u003e\n\u003cli\u003eU.S. outbound transactions\u003c\/li\u003e\n\u003cli\u003eSubpart F income\u003c\/li\u003e\n\u003cli\u003eEarnings and profits in an international context\u003c\/li\u003e\n\u003cli\u003ePassive Foreign Investment Companies and foreign assets\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch3\u003eOfficial learning outcomes\u003c\/h3\u003e\n\u003cul\u003e\n\u003cli\u003eIdentify a controlled foreign corporation (CFC) and a U.S. shareholder.\u003c\/li\u003e\n\u003cli\u003eIdentify the mechanics of Section 962 elections.\u003c\/li\u003e\n\u003cli\u003eDifferentiate among Subpart F income types.\u003c\/li\u003e\n\u003cli\u003eIdentify situations that create Subpart F income for a U.S. entity.\u003c\/li\u003e\n\u003cli\u003eIdentify common E\u0026amp;P adjustments.\u003c\/li\u003e\n\u003cli\u003eApply E\u0026amp;P concepts to common international tax transactions.\u003c\/li\u003e\n\u003cli\u003eDetermine the consequences of PFIC ownership.\u003c\/li\u003e\n\u003cli\u003eIdentify PFIC reporting requirements and foreign asset reporting requirements beyond PFICs.\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\u003eTaxation of Income Earned by Foreign Subsidiaries 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: Inbound and Outbound Transactions 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 need the first basic introduction to U.S. international tax vocabulary.\u003c\/td\u003e\n\u003ctd\u003eStandalone course. Bundle purchase is needed for the related badge.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\u003ca title=\"View Introduction to U.S. Outbound and Inbound Transactions on Eduyush\" href=\"https:\/\/eduyush.com\/products\/introduction-to-us-outbound-and-inbound-transactions\" target=\"_blank\"\u003eIntroduction to U.S. Outbound and Inbound Transactions\u003c\/a\u003e\u003c\/td\u003e\n\u003ctd\u003eLearners who want transaction-level inbound and outbound coverage before foreign subsidiary rules.\u003c\/td\u003e\n\u003ctd\u003eStandalone course. Core Concepts bundle purchase is needed for the related badge.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eTaxation of Income Earned by Foreign Subsidiaries\u003c\/td\u003e\n\u003ctd\u003eLearners who need targeted CFC, Subpart F, E\u0026amp;P, PFIC and foreign asset reporting coverage.\u003c\/td\u003e\n\u003ctd\u003eStandalone course. AICPA states the Inbound and Outbound Transactions bundle must be purchased to earn the digital badge.\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 need focused CFC, Subpart F, E\u0026amp;P and PFIC coverage. 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 51.5 CPE pathway and certificate progression.\u003c\/div\u003e\n\u003c\/section\u003e\n\u003csection id=\"practical-examples\"\u003e\n\u003ch2\u003ePractical examples of foreign subsidiary tax issues\u003c\/h2\u003e\n\u003cp\u003eForeign subsidiary tax issues often begin with ownership and income classification. A tax professional needs to ask who owns the foreign entity, whether it is a CFC, what type of income it earns, whether E\u0026amp;P adjustments are needed, and whether PFIC or foreign asset reporting rules apply.\u003c\/p\u003e\n\u003ch3\u003eExample 1: A U.S. parent owns a foreign subsidiary\u003c\/h3\u003e\n\u003cp\u003eA U.S. parent company owns a foreign operating company. The first tax questions include whether the entity is a controlled foreign corporation and which persons are U.S. shareholders. This course helps learners identify that starting point before moving to income inclusion rules.\u003c\/p\u003e\n\u003ch3\u003eExample 2: A foreign subsidiary earns passive income\u003c\/h3\u003e\n\u003cp\u003eA foreign subsidiary earns income that may fall into a Subpart F category. The tax team needs to identify the type of income and whether current U.S. inclusion could arise. The course gives learners a structured way to separate Subpart F income types.\u003c\/p\u003e\n\u003ch3\u003eExample 3: A finance team reviews E\u0026amp;P adjustments\u003c\/h3\u003e\n\u003cp\u003eA finance team prepares international tax reporting and sees earnings and profits adjustments in the workpapers. E\u0026amp;P is not always the same as book profit. This course helps learners understand why E\u0026amp;P concepts matter in common international tax transactions.\u003c\/p\u003e\n\u003ch3\u003eExample 4: An individual investor holds a foreign fund\u003c\/h3\u003e\n\u003cp\u003eA U.S. taxpayer owns an interest in a foreign investment company. PFIC consequences and reporting requirements may need review. The course helps learners identify when PFIC ownership creates tax and reporting questions beyond normal investment income.\u003c\/p\u003e\n\u003c\/section\u003e\n\u003csection id=\"buy-through-eduyush\"\u003e\n\u003ch2\u003eWhy buy Taxation of Income Earned by Foreign Subsidiaries 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 deciding between one standalone course, a 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, \u003ca title=\"View Introduction to U.S. Outbound and Inbound Transactions on Eduyush\" href=\"https:\/\/eduyush.com\/products\/introduction-to-us-outbound-and-inbound-transactions\" target=\"_blank\"\u003eIntroduction to U.S. Outbound and Inbound Transactions\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: Inbound and Outbound Transactions 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 foreign subsidiaries tax course\u003c\/h2\u003e\n\u003cp\u003eSince this is a 7 CPE intermediate course, learners should treat it as a focused technical module rather than a general tax overview. It is best studied after basic international tax and inbound\/outbound transaction concepts.\u003c\/p\u003e\n\u003col\u003e\n\u003cli\u003ePurchase Taxation of Income Earned by Foreign Subsidiaries through Eduyush.\u003c\/li\u003e\n\u003cli\u003eComplete activation and access the online AICPA \u0026amp; CIMA course.\u003c\/li\u003e\n\u003cli\u003eReview CFC and U.S. shareholder concepts first, since later topics depend on ownership classification.\u003c\/li\u003e\n\u003cli\u003eStudy Subpart F income types, E\u0026amp;P adjustments, Section 962 election mechanics and PFIC consequences.\u003c\/li\u003e\n\u003cli\u003eUse the learning outcomes to test whether you can identify foreign subsidiary tax and reporting 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 Taxation of Income Earned by Foreign Subsidiaries\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 Taxation of Income Earned by Foreign Subsidiaries is ITCC25SSO.\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 7 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 intermediate?\u003c\/summary\u003e\n\u003cp\u003eAICPA lists the course level as Intermediate. It is better suited to learners who already understand basic international tax and inbound\/outbound tax concepts.\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: Inbound and Outbound Transactions 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 topics are covered in this foreign subsidiaries tax course?\u003c\/summary\u003e\n\u003cp\u003eThe course covers U.S. outbound transactions, Subpart F income, earnings and profits in an international context, PFICs and foreign assets.\u003c\/p\u003e\n\u003c\/details\u003e\n\u003cdetails\u003e\n\u003csummary\u003eShould I take Introduction to U.S. Outbound and Inbound Transactions before this course?\u003c\/summary\u003e\n\u003cp\u003eIf you are still building your international tax foundation, yes. The outbound and inbound transactions course gives a useful transaction-level base before moving into foreign subsidiary taxation.\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 CFCs, Subpart F, E\u0026amp;P and PFICs. Choose the full U.S. International Tax Certificate if you want broader 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 Taxation of Income Earned by Foreign Subsidiaries course page\" rel=\"noopener\" href=\"https:\/\/www.aicpa-cima.com\/cpe-learning\/course\/taxation-of-income-earned-by-foreign-subsidiaries\" 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 Introduction to U.S. Outbound and Inbound Transactions on Eduyush\" href=\"https:\/\/eduyush.com\/products\/introduction-to-us-outbound-and-inbound-transactions\" target=\"_blank\"\u003eIntroduction to U.S. Outbound and Inbound Transactions 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\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\": \"Taxation of Income Earned by Foreign Subsidiaries\",\n    \"description\": \"AICPA \u0026 CIMA online intermediate course covering CFC status, U.S. shareholder rules, Subpart F income, earnings and profits, PFICs and foreign asset reporting.\",\n    \"courseCode\": \"ITCC25SSO\",\n    \"provider\": {\n      \"@type\": \"Organization\",\n      \"name\": \"AICPA \u0026 CIMA\",\n      \"url\": \"https:\/\/www.aicpa-cima.com\/cpe-learning\/course\/taxation-of-income-earned-by-foreign-subsidiaries\"\n    },\n    \"educationalLevel\": \"Intermediate\",\n    \"courseMode\": \"Online\",\n    \"teaches\": [\n      \"Controlled foreign corporations\",\n      \"U.S. shareholder rules\",\n      \"Subpart F income\",\n      \"Earnings and profits\",\n      \"Section 962 elections\",\n      \"PFICs\",\n      \"Foreign asset reporting\"\n    ],\n    \"offers\": {\n      \"@type\": \"Offer\",\n      \"url\": \"https:\/\/eduyush.com\/products\/taxation-of-income-earned-by-foreign-subsidiaries\",\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\": \"Taxation of Income Earned by Foreign Subsidiaries\",\n    \"sku\": \"ITCC25SSO\",\n    \"brand\": {\n      \"@type\": \"Brand\",\n      \"name\": \"AICPA \u0026 CIMA\"\n    },\n    \"description\": \"Online AICPA \u0026 CIMA intermediate international tax course. Includes 7 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\/taxation-of-income-earned-by-foreign-subsidiaries\",\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 Taxation of Income Earned by Foreign Subsidiaries?\",\n        \"acceptedAnswer\": {\n          \"@type\": \"Answer\",\n          \"text\": \"The official AICPA \u0026 CIMA product number for Taxation of Income Earned by Foreign Subsidiaries is ITCC25SSO.\"\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 7 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: Inbound and Outbound Transactions 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":46231151182060,"sku":"ITCC25SSO","price":11440.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0250\/2072\/7343\/files\/TIFS.webp?v=1778717419","url":"https:\/\/eduyush.com\/products\/taxation-of-income-earned-by-foreign-subsidiaries","provider":"Eduyush","version":"1.0","type":"link"}