Skip to main content

Welcome to the all-new FICPA.org. If you have not logged into our new site (launched Sept. 24), you will need to reset and create a new password.

We are transitioning to a new phone system on Friday afternoon, but please send any questions or concerns to msc@ficpa.org, and we will respond to your message as soon as possible.

International Tax Transactions I

Available Until

**Online**

2.0 Credits

Member Price $69.00

Non-Member Price $89.00

Overview

Build a solid foundation.

This self-study online course is part of the U.S. International Tax Certificate, a comprehensive learning program geared to help global finance and accounting professionals navigate the highly complex world of international taxation. This course can be purchased individually or as part of the U.S. International Tax: Advanced Issues bundle. You must purchase the bundle to earn the digital badge.

The CPE self-study course focuses on the international tax implications cross-border Sections 367 and inversion transactions.

Ratings an

Highlights

Key Topics

  • Reorganizations
  • Stock acquisitions
  • Inversion rules under Section 7874
  • Related party stock sales

Prerequisites

None

Objectives

Learning Outcomes

  • Interpret when and how Section 367(b) alters the application of the general reorganization non-recognition tax rules of Section 332, 351, 355, and 368
  • Assess whether a reorganization or restructuring may qualify as an "inversion" subject to the rules of Section 7874
  • Evaluate the considerations of making a Section 338 election in a cross-border transaction
  • Evaluate whether a related party stock sale could give rise to dividend income due to the application of Section 304

Non-Member Price $89.00

Member Price $69.00

Add to Cart