The U.S. International Taxation curriculum is designed to present competencies in an order that is recommended for those new to the area as well as those at all organizational levels that would like an update in the area of U.S. International Taxation. Each of the seven competencies listed are mapped to specific courses that should be taken in the order presented to help the participant become knowledgeable in each competency area. Courses of interest can also be selected at random.
| 1. Be familiar with the taxation of international income, transfer pricing and jurisdictional issues. | |||
| Title | Level | CPE Credits | |
|---|---|---|---|
| U.S. International Taxation: Anti-Avoidance Regimes | Basic | 5.0 | |
| U.S. International Taxation: Sourcing of Income | Basic | 3.0 | |
| U.S. International Taxation: Tax Jurisdiction | Basic | 3.0 | |
| U.S. International Taxation: Transfer Pricing | Basic | 3.0 | |
| 2. Understand the allocation and apportionment of international income and deductions. | |||
| Title | Level | CPE Credits | |
| U.S. International Taxation: Sourcing of Income | Basic | 3.0 | |
| 3. Be able to compute the foreign tax credit. | |||
| Title | Level | CPE Credits | |
| U.S. International Taxation: Foreign Tax Credits | Basic | 4.0 | |
| 4. Be familiar with international tax treaties. | |||
| Title | Level | CPE Credits | |
| U.S. International Taxation: Tax Treaties | Basic | 5.0 | |
| 5. Understand foreign currency transaction issues. | |||
| Title | Level | CPE Credits | |
| U.S. International Taxation: Foreign Currency Translation and Transactions | Basic | 5.0 | |
| 6. Be familiar with cross-border transfer issues. | |||
| Title | Level | CPE Credits | |
| U.S. International Taxation: Cross-Border Transfers and Reorganizations | Basic | 5.0 | |
| 7. Be able to research international tax law. | |||
| Title | Level | CPE Credits | |
| Tax Research: Researching International Tax Law (Second Edition) | Basic | 3.0 | |
Course Levels:
Basic: Describes the level most beneficial to CPAs new to a skill or attribute. Covers fundamental principles and skills. This level is usually for participants with limited or no exposure to the subject.
Intermediate: Builds on a basic level program in order to relate fundamental principles or skills to practical situations and extend them to a broader range of applications. This level is for participants with some exposure to the subjects. Such persons are often at the mid-level within the organization, with operational and/or supervisory responsibilities.
Advanced: Focuses on the development of in-depth knowledge, a variety of skills or a broader range of applications. This level is for participants with significant exposure to the subjects. Advanced level programs are often appropriate for high-ranking persons within organizations; however, they may also be beneficial for lower level professionals with specialized knowledge in a subject area.
Update: Provides a general review of new developments. This level is for participants with a background in the subject area that desire to be kept current.
Overview: Develops a broad perspective in a subject area. These programs may be appropriate for professionals at all organizational levels.
