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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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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

Earnings Stripping: Effective Tax Strategy to Repatriate Earnings in a Global Economy

This article provides taxpayers and tax practitioners with a general overview of the complex area of U.S. tax law relating to earnings stripping.

Article Income Intermediate

Water’s-Edge Election: Effectively Connected Income and the 20% Rule in California

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.

Article Nexus Intermediate

Streamlined Filing Procedures for Disclosing Foreign Assets and Income

The steps described in this article and the advantages the streamlined procedures offer should help taxpayers achieve compliance while minimizing or avoiding...

Article Income & exclusions Foundational

Foreign Oil and Gas Tax Credits Subject to Separate Credit Limitations

This article discusses the complexities of foreign oil and gas tax credits subject to separate credit limitations. It also provides examples and practical considerations.

Article Credits Intermediate