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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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.
This article provides taxpayers and tax practitioners with a general overview of the complex area of U.S. tax law relating to earnings stripping.
This article discusses how foreign corporations that generate income from intangible assets are affected by the economic nexus rules as well as the water’s-edge rules.
The steps described in this article and the advantages the streamlined procedures offer should help taxpayers achieve compliance while minimizing or avoiding...
This article discusses the complexities of foreign oil and gas tax credits subject to separate credit limitations. It also provides examples and practical considerations.