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International Taxation: Outbound Transactions
Tax
CPE Self-study

International Taxation: Outbound Transactions

Covers the other major areas of US international tax reform such as DRD, GILTI, BEAT, FDII, and Section 965.

$79.20 - $129
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Taxes

Level

Basic

CPE Credits

5.5

Author(s)

Mike Del Medico , Susan Ammer, Sara Yip

Availability

1 year

Product Number

ITCD21SSO

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

This CPE self-study course covers the other major areas of U.S. international tax reform such as dividends received deduction (DRD), Global Intangible Low-Taxed Income (GILTI), Base Erosion and Anti-abuse Tax (BEAT), Foreign-Derived Intangible Income (FDII), and Section 965. It then details Section 956, investment in U.S. property by a Controlled Foreign Corporation (CFC). Finally, it covers Section 959, previously taxed income.

Discussion will also focus on general operating rules, consequences of previously taxed income ( PTI) distributions, and successor rules. Finally, this module will cover section 1248 applicability in bother taxable and non-taxable transactions with examples.

Key Topics
  • GILTI
  • FDII
  • BEAT
  • DRD
  • Section 965
  • Section 956 – types
  • Calculation
  • 960(c)
  • Section 959 - PTI distributions and implications
  • Section 1248 applicability
  • Section 1248 calculations
Learning Outcomes
  • Identify new foreign dividends received deduction
  • Recall the new Global Intangible Low-Tax Income basket
  • Identify the Foreign Derived Intangible Income deduction
  • Recall the Base Erosion Anti-Abuse Tax
  • Identify the various types of Section 956 investments in U.S. property
  • Apply the exceptions to Section 956
  • Calculate Section 956
  • Apply Section 960(c)
  • Identify when E&P becomes PTI
  • Determine the tax consequences upon a distribution of PTI
  • Identify the impact PTI has on outside tax basis in CFC stock
  • Determine when Section 1248 applies
  • How section 1248 is calculated.
Credit Info
CPE Credits
Online
5.5
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
$129.00
AICPA Members
Online
$99.00
Tax Section Members
Online
$79.20

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
Mike Del Medico
Susan Ammer
Sara Yip
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
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International Taxation: Outbound Transactions
Select from the following options:
Online
$129.00
Nonmember Price
$129.00
Price excluding sales tax
$129.00
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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