This comprehensive program will go a long way in helping CPAs gain a general understanding of the complexities of international taxation. Practitioners will learn about the importance of the income-sourcing rules in international tax planning and compliance work, the special source rules that apply to different kinds of income, the fundamentals of foreign tax credit calculation, and the U.S. taxation of foreign source income. This program also analyzes U.S. persons owning foreign corporations, controlled foreign corporations, transfer pricing, foreign ownership of U.S. corporations, the foreign tax credit, tax withholding for foreign persons, and tax treaties in international tax administration. This advanced level course focuses on the development and expansion of in-depth knowledge, skill and application of international tax. This course is most appropriate for the professional with mastery of this topic or the professional seeking to expand his or her knowledge base and who may be a seasoned professional within an organization. This course also may be appropriate for other professionals with specialized knowledge in this topic.

By proceeding to the examination, you acknowledge and confirm that you have completed the required coursework.