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International Tax Transactions II
Tax
CPE Self-study

International Tax Transactions II

Focuses on the international tax implications under Section 367 and its impact on inbound and outbound transactions.

$55.20 - $89
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Taxes

Level

Basic

CPE Credits

2.5

Availability

1 year

Product Number

ITCK21SSO

 Business & partner 
Product Details

Build a solid foundation.

This self-study online course is part of the U.S. International Tax Certificate, a comprehensive learning program geared to help global finance and accounting professionals navigate the highly complex world of international taxation. This course can be purchased individually or as part of the U.S. International Tax: Advanced Issues bundle. You must purchase the bundle to earn the digital badge.

The CPE self-study course focuses on the international tax implications under Section 367 in Sections 351 and 332 transactions (outbound/inbound) including:

  • the need for Gain Recognition Agreements
  • calculation of the all Earnings and Profits (E&P) inclusion
  • impact from Section 367(d).
Who Will Benefit
  • Public and corporate tax professionals interested in building a solid foundation in U.S. international taxation.
Key Topics
  • Section 351
  • Section 332
  • Section 367
  • Gain recognition agreements
  • E&P inclusion
Learning Outcomes
  • Interpret when and how Section 367(b) alters the application of the general reorganization non-recognition tax rules of Section 332, 351, 355, and 368
  • Assess whether a reorganization or restructuring may qualify as an “inversion” subject to the rules of Section 7874
  • Evaluate the considerations of making a Section 338 election in a cross-border transaction
  • Evaluate whether a related party stock sale could give rise to dividend income due to the application of Section 304
Credit Info
CPE Credits
Online
2.5
NASBA Field of Study
Taxes
Level
Basic
Prerequisites
None
Access
Online
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$89.00
AICPA Members
Online
$69.00
Tax Section Members
Online
$55.20

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Contact us
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Shipping and delivery
Shipping costs  and sales taxes will be added later during checkout
Cancellation Policy
View our Cancellation policy here
International Tax Transactions II
Select from the following options:
Online
$89.00
Nonmember Price
$89.00
Price excluding sales tax
$89.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

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