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 intermediate level course is most appropriate for the professional with detailed knowledge in taxation who may be at a mid-level position within an organization with operational or supervisory responsibilities, or both. <br/><br/>By proceeding to the examination, you acknowledge and confirm that you have completed the required coursework.