International Taxation

Course Details


Monday, November 4, 2019

8:00am – 10:00am
(Registration: 7:30am)

Field of Study


Course Number


CPE Credit

2.0 hours CPE credit

Level of Knowledge



CalCPA Education Foundation


Completion of an introductory course on international taxation or working knowledge of international tax rules.


The tax consequences of a cross-border transaction can make or break any deal—and CPAs must know the basics and be aware of the traps.

Get an introdution to the U.S. taxation of cross-border transactions. Additionaly, cover U.S. taxation of Americans doing business abroad and taxation of foreigners investing in the U.S.

Topics will cover: controlled foreign corporations; Subpart F income; basics of tax treaties; residency tests; effectively connected income; FDAP withholding; FIRPTA withholding; branch profits tax; ownership structures for non-resident aliens, gift and estate tax planning for foreign investors, and pre-immigration income and estate tax planning.


  • Controlled foreign corporations
  • Subpart F income
  • Income tax treaties
  • Residence tests
  • Effectively connected income
  • FDAP and FIRPTA withholding
  • Avoiding transfer taxation of foreign investors
  • Pre-immigration tax planning


  • Identify tax issues present in cross-border business transactions and investments.
  • Determine how to plan for and around international tax issues.

Designed For

Accountants, business managers and CFOs.

Registration for this course has passed.

Course Pricing

Member Fee

Applicable if you are a HSCPA member in good standing.

Non-Member Fee

Applicable if you are not a HSCPA member.

Your Price $94.00

CPE Choice

Learn more about CPE Choice.
This course does not qualify for CPE Choice.

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