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.
Take a knowledge check to evaluate your proficiencies and find related learning resources.Get started
This article focuses on the mechanics of the “cleansing” process and the associated advantages and potential pitfalls.
This item covers some of the key issues an immigrant faces after entering the U.S. tax system as a nonresident.
This article provides an overview of applying U.S. domestic tax law and a U.S. income tax treaty to a foreign corporation.
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.
This article revisits the reporting requirements for an FBAR and highlights FBAR reporting requirements that differ from those of Form 8938.
This article examines the background of the patent box concept, how it works, and how it could benefit or disadvantage the United States.
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...
This archived webcast discusses international tax and asset-reporting forms and includes hypothetical situations and examples.
With a focus on a foreign currency straddle transaction example, this article discusses the scope and application of Code secs. 1092, 1256, and 988.