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International Taxation: Inbound Transactions
Tax
CPE Self-study

International Taxation: Inbound Transactions

Covers effectively connected income (ECI), branch profits tax (BPT), branch level interest tax, and 1120-F with treaty-based form compliance in more detail with computational examples.

$103.20 - $169
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Taxes

Level

Basic

CPE Credits

6

Author(s)

Lincoln Terzian, Jose Alicea, David Zaiken, David Balaban

Availability

1 year

Product Number

ITCG21SSO

 Business & partner 
Product Details

The detailed rules you need.

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: Inbound and Outbound Transactions bundle. You must purchase the bundle to earn the digital badge.

This CPE self-study course covers effectively connected income (ECI), branch profits tax (BPT), branch level interest tax, and 1120-F with treaty-based form compliance in more detail with computational examples. It then covers detailed rules regarding sourcing, withholding tax (WHT), Foreign Account Tax Compliance Act (FATCA), and the associated compliance with examples.

Finally, it covers the definition of a U.S. Real Property Interest (USRPI) and U.S. Real Property Holding Corporation (USRPHC), the applicability of the Foreign Investment in U.S. Real Property Tax Act of 1980 (FIRPTA) to certain transactions and the exceptions, and the FIRPTA withholding rules (and exceptions).

Who Will Benefit
  • Public and corporate tax professionals interested in building a solid foundation in U.S. international taxation.
Key Topics
  • Cover sourcing
  • WHT rules
  • FATCA, and compliance
Learning Outcomes
  • Identify the existence of a U.S. trade or business
  • Calculate ECI of the U.S. trade or business
  • Calculate BPT and branch level interest
  • Determine what forms and schedules are needed for Inbound U.S. tax compliance
  • Determine the characterization of the income stream
  • Apply the appropriate sourcing rule to a particular income stream
  • Determining when a payment is considered FDAP
  • Identify how tax treaties impacts rate of withholding
  • Recall the FATCA definitions, documentation requirements, and associated requirements
  • Identify the associated U.S. withholding tax compliance on FDAP and ECI
  • Identify a USRPI and a USRPHC
  • Determine when FIRPTA applies and does not apply
  • Identify the FIRPTA withholding and notification requirements
  • Determine when the FIRPTA applicability and withholding exceptions apply
Credit Info
CPE Credits
Online
6
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
$169.00
AICPA Members
Online
$129.00
Tax Section Members
Online
$103.20

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
Instructors
Lincoln Terzian
Jose Alicea
David Zaiken
David Balaban
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

Shipping and delivery
Shipping costs  and sales taxes will be added later during checkout
Cancellation Policy
View our Cancellation policy here
International Taxation: Inbound Transactions
Select from the following options:
Online
$169.00
Nonmember Price
$169.00
Price excluding sales tax
$169.00
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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