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International tax

About this topic

Based on the AICPA Competency Framework: Tax and Personal Financial Planning, these learning resources - primarily focused on US tax - are designed to help CPAs understand the knowledge and skills necessary to address the needs of their clients and firms.

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Cleansing the PFIC taint: Planning and pitfalls

This article focuses on the mechanics of the “cleansing” process and the associated advantages and potential pitfalls.

Article International tax Intermediate

Foreign National Tools

These tools allow practitioners to identify planning opportunities.

Tool Foreign nationals Intermediate

Tax planning for a nonresident entering the U.S. tax system

This item covers some of the key issues an immigrant faces after entering the U.S. tax system as a nonresident.

Article Foreign nationals Intermediate

The Authorized OECD Approach to a U.S. Permanent Establishment

This article provides an overview of applying U.S. domestic tax law and a U.S. income tax treaty to a foreign corporation.

Article Treaties Intermediate

New Developments in Outbound Transfers of Intangible Property

​This article updates CPAs about the changes in tax treatment of outbound transfers of goodwill or going concern value to assist clients in planning these transfers.

Article International tax Intermediate

New Tax Return Due Dates

In this video, AICPA tax staff walk through key changes in tax return due dates and offer tips for preparing your practice.

Video Reporting & filing requirements Intermediate

An Update on Foreign Financial Account Reporting

This article revisits the reporting requirements for an FBAR and highlights FBAR reporting requirements that differ from those of Form 8938.

Article FATCA compliance & FBAR reporting Foundational

Should the United States Enact a Patent Box?

This article examines the background of the patent box concept, how it works, and how it could benefit or disadvantage the United States.

Article Credits Intermediate

Issues Involving the Interplay of Subpart F Income Recapture Account and Sec. 956 Inclusion

Treating a Sec. 956 inclusion as not a distribution for purposes of Regs. Sec. 1.952-1(f)(2)(iii) leads to unintended results under certain fact patterns. This article...

Article US anti-deferral rules Intermediate

International Tax and Asset Reporting for the Small Tax Practitioner

This archived webcast discusses international tax and asset-reporting forms and includes hypothetical situations and examples.

Webcast International tax Intermediate

Foreign Currency Straddles and Transactions Present Complex Tax Issues

With a focus on a foreign currency straddle transaction example, this article discusses the scope and application of Code secs. 1092, 1256, and 988.

Article Income Intermediate

Form 5471 Substantial Compliance: What Does It Mean and Why Is It Critical?

This article discusses IPU guidance released by the IRS.

Article Reporting & filing requirements Intermediate