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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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AICPA National Tax Conference

Nov 13, 2019 - Nov 14, 2019 - Washington, DC - Attend the AICPA National Tax Conference and remain up-to-date on critical issues and changing tax legislation that...

Conference – Live,   Course – Online IRS practice & procedure Intermediate

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

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

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

Tax Reform's Impact on Outbound Taxation

This course offers a comprehensive overview of the tax changes affecting individuals and families, as well as critical financial planning considerations and strategies.

Course – Online International tax Intermediate

Tax Reform's Impact on Global Intangible Low-Taxed Income and Foreign-Derived Intangible Income

A comprehensive overview of the changes affecting individuals and families, as well as critical financial planning considerations and strategies.

Course – Online Income & exclusions Intermediate

Tax Reform's Impact on Other Subpart F Modifications and Inbound Transactions

A comprehensive overview of the changes affecting individuals and families, as well as critical financial planning considerations and strategies.

Course – Online International tax Intermediate

Tax Reform's Impact on International Business

A comprehensive overview of the changes and guidance on how businesses can identify opportunities and reduce their tax risks with international tax strategies.

Course – Online International tax Foundational

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