About the U.S. International Tax Certificate Program

The U.S. International Tax Certificate is a comprehensive learning program geared to help global finance and accounting professionals navigate the highly complex world of international taxation.

Developed in partnership with Grant Thornton, this self-study online certificate program is valuable to anyone who needs to understand the complexities of international taxation.

Why Earn the U.S. International Tax Certificate?

  • Prepares you to appropriately plan for and ensure compliance with applicable tax regulations within your jurisdiction and globally
  • Helps you identify the issues related to international tax and provide appropriate solutions to your clients
  • Equips you with the knowledge and skills needed to operate your business effectively and efficiently on a global scale

How to Earn the US International Tax Certificate

To earn the U.S. International Tax Certificate, you must complete the following three-part series. Upon completion of each bundle, you will be awarded a digital badge. Once you accumulate all three digital badges, you will be awarded the U.S. International Tax Certificate.


Badge One


Badge Two


Badge Three

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Certificate

1
 U.S. International Tax: Core Concepts

The U.S. International Tax: Core Concepts bundle offers you the opportunity to build a solid foundation in U.S. international taxation. This two-course series covers topics such as distinguishing the differences between various types of global tax systems and certain characteristics of each, entity classifications and different forms of operating a business in a foreign country.

Learning objectives

  • Distinguish the differences between various types of global tax systems and certain characteristics of each
  • Recognize the choice of entity considerations
  • Recognize U.S. income sourcing rules
  • Identify the basic principles of inbound and outbound taxation and identify transactions that generate tax issues for each
  • Recognize how the Tax Cuts and Jobs Act has impacted international taxation

2
 U.S. International Tax: Inbound and Outbound Transactions

This five-course series covers topics including distinguishing the differences between various types of inbound and outbound transactions, in order to help you build a solid foundation in U.S. international taxation.

Learning objectives

  • Determine U.S. shareholder and CFC status under the new rules from tax reform
  • Recognize the operating rules of subpart F income
  • Recognize the Foreign Tax Credit Rules and key concepts
  • Identify issues related to dual consolidated losses, foreign currency rules and regimes under U.S. tax law
  • Identify detailed rules covering sourcing, withholding and compliance issues

3
 U.S. International Tax: Advanced Issues

The U.S. International Tax: Advanced Issues bundle is a five-course series that provides you with the ability to handle more complex tax issues such as transfer pricing, tax treaties and corporate formations.

Learning objectives

  • Identify the accepted transfer pricing methods and when it’s appropriate to use them
  • Recall how U.S tax treaties determine U.S tax residency and how it impacts eligibility under the treaty
  • Distinguish how hybrid entities are treated under U.S. income tax treaties
  • Assess whether a U.S. person’s transfer of property to a foreign corporation should generally qualify for non-recognition treatment under section 351
  • Assess whether a reorganization or restructuring may qualify as an “inversion” subject to the rules of section 7874