CPE Self-Study
U.S. International Tax: Core Concepts
Online: 9.0
Covers topics such as distinguishing the differences between various types of global tax systems and certain characteristics of each, entity classifications and different forms of operating a business in a foreign country.

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Product details

Build a solid foundation.

Who Will Benefit?

  • Public and corporate tax professionals interested in building a solid foundation in U.S. international taxation

Key Topics

  • Tax Systems
  • Inbound/Outbound Taxation
  • Residency
  • Foreign Tax Credits
  • Entity Classification
  • Subpart F Income
  • Taxable presence in U.S.
  • Income Sourcing in U.S.
  • Withholding taxes in U.S.
  • Tax Treaties
  • Transfer pricing
  • Key Actions under OECD BEPS initiative
  • FDII

Learning Objectives

Part 1:

  • Distinguish the differences between various types of global tax systems and certain characteristics of each
  • Recall how the U.S. tax system works
  • Recall entity classification and hybrids
  • Recognize the different forms of operating a business in a foreign country
  • Recall the concept of a permanent establishment / taxable presence in the United States and globally
  • Recall U.S. income sourcing rules
  • Identify general U.S. withholding tax rules
  • Recognize the general function and benefits of most income tax treaties
  • Recall the basics of transfer pricing rules for controlled transactions in the U.S. and globally
  • Identify the key actions under the OECD Base erosion and profit shifting (BEPS) initiative

Part 2:

  • Identify business transactions that generate outbound tax issues.
  • Recognize the approach for taxing U.S. persons with foreign activities.
  • Describe the key tax reform provisions affecting outbound transactions.
  • Recall the basics of the anti-deferral provisions applicable to controlled foreign corporations.
  • Recognize foreign currency issues affecting outbound transactions.
  • Recognize reporting requirements applicable to U.S. persons invested in foreign corporations, foreign disregarded entities, and/or foreign partnerships.
  • Recall effectively connected income (ECI) to a U.S. trade or business
  • Recall the rules for sourcing of income
  • Recall the rules for fixed or determinable, annual or periodic gains, profits, and income (FDAP)
  • Identify a framework for determining and calculating ECI and the Branch Profits Tax (BPT)
  • Indicate a general framework on the U.S. withholding taxes

This series of self-study online courses is part of the U.S. International Tax Certificate, a comprehensive learning program developed in partnership with Grant Thornton geared to help global finance and accounting professionals navigate the highly complex world of international taxation.

Valuable to anyone who needs to understand the complexities of international taxation, this U.S. International Tax: Core Concepts bundle offers you the opportunity to build a solid foundation in U.S. international taxation.

This two-course series covers topics such as distinguishing the differences between various types of global tax systems and certain characteristics of each, entity classifications and different forms of operating a business in a foreign country. This series includes:

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Ratings and reviews

Carl Kenyon

Senior Manager, International Tax Services

Carl is a Senior Manager in the International Tax Practice of Grant Thornton LLP. Carl is based in our Houston office. Carl advises both U.S. and foreign based clients on the tax implications of transactions and investments that cross international borders. His experience includes cross-border M&A transactions, repatriation planning, international tax structuring, tax compliance, and tax accounting. Carl has served as a manager in London for Ernst & Young and as a long-term secondee to the tax department of a fortune 500 company.

Denise Clark, CPA, M.S.

Director, Tax

Denise is a South Florida based Tax Director serving clients in Grant Thornton’s Southeast marketplace. Denise provides general tax services for a number of large multistate and multinational clients, while specializing in the area of international taxation. Denise has in-depth experience in providing a wide range of tax services to businesses operating in a number of industries. She has served both large multistate and multinational corporations in the technology services industry, manufacturing and distribution industries, as well as serving a number of large private equity companies.

Ed Weaver

Senior Manager, Tax

Ed has over eight years of experience advising multinational clients on international and domestic tax issues. Ed handles a broad range of international tax matters including foreign tax credits, subpart F income, mergers and acquisitions, foreign currency transactions, tax treaties and tax accounting. Prior to joining Grant Thornton, Ed worked at Deloitte Tax LLP and Northern Trust Corporation. Ed is a frequent speaker on various tax topics and an adjunct professor at John Marshall Law School in Chicago.

F. Douglas Watson, CPA, J.D., LL.M.

Director, International Tax Services

Doug has focused the past 35 years on assisting multinational clients on international tax matters, including cross-border mergers and acquisitions, reorganizations and structured finance. Doug started the first 11 years of his career at Arthur Andersen assisting Multinational Corporations (MNC) in expanding into non-U.S.A. markets, as well as, into the U.S.A.

Kyle Brandon, CPA

Senior Manager, International Tax Technical Leader

Kyle is a Senior Manager in the International tax practice with Grant Thornton’s Minneapolis office. He has over eight years of experience providing international tax services to public and privately held businesses. Kyle leads Grant Thornton’s U.S. export tax incentives group. He is involved in the planning and execution of U.S. export opportunities for qualifying companies throughout Grant Thornton’s US firm.


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CPE credits
: 9.0
NASBA Field of Study
Delivery Method
QAS Self-Study
Course acronym
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