Earn CPE Credits!
Earn CPE Credits!
This program develops practical knowledge required to understand the taxation of income earned by foreign subsidiaries. It focuses on key U.S. international tax rules, including controlled foreign corporation (CFC) status, Subpart F income, and foreign asset reporting. Participants explore essential concepts such as U.S. shareholder definitions, earnings and profits (E&P), and passive foreign investment companies (PFICs), building a strong understanding of how international tax rules apply to global business operations.
Understand CFC rules and U.S. shareholder requirements
Analyze Subpart F income and its applications
Learn **earnings and profits (E&P)**in an international context
Identify PFIC rules and foreign asset reporting requirements
Develop awareness of outbound transactions and tax implications
This program focuses on core international taxation concepts related to foreign subsidiaries. Participants explore CFC rules, Subpart F income, PFICs, and foreign asset reporting requirements.
Understand how CFC status is determined and its tax implications.
Learn the definition and requirements of U.S. shareholders in international taxation.
Analyze different types of Subpart F income and when they apply.
Understand E&P calculations and adjustments in an international context.
Learn rules governing PFICs and their tax consequences.
Identify reporting requirements for foreign investments and assets.
Get a preview of your achievement with Demo Certificate - a glimpse of the credential you’ll earn after successfully completing the program.
This course is developed by experienced subject matter experts, including Eric Gabbai, Kyle Brandon, Christopher Summer, Farid Khosravi, and David Zaiken, combining practical insights with current international tax regulations.
What Skills Will I Gain?
You will gain practical knowledge of CFC rules, Subpart F income, E&P calculations, PFIC regulations, and foreign asset reporting requirements.
How Is the Program Delivered?
The program is delivered online in a self-paced format with practical examples and real-world applications.
Who Should Enroll?
This course is ideal for tax professionals, finance teams, and individuals working with foreign subsidiaries or international tax matters.
What Topics Are Covered?
How Many CPE Credits Are Offered?
The program offers 7 CPE credits upon successful completion.
What Is the Program Level and Field of Study?
The program is designed at an Intermediate level and falls under the Taxation field of study.
