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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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Taxation for Individuals Living Abroad and Foreign Nationals Living in the U.S.

Explore tax issues facing U.S. citizens living overseas and foreign nationals living in the United States.

Course – Online Foreign nationals Foundational

International Taxation - Tax Staff Essentials

Get a solid understanding of international tax terminology and regulations that apply to a U.S. entity involved in global operations, or for a foreign entity doing...

Course – Online Income & exclusions Advanced

International Taxation

Offers practical guidance on international tax terminology and regulations that apply to a U.S. entity involved in global operations or for a foreign entity doing...

Course – Textbook Income & exclusions 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

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

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

FBAR compliance

This article a detailed overview of the FBAR requirements to help with compliance.

Article FATCA compliance & FBAR reporting Intermediate