___
Home / All Programs / AICPA Certification / International Tax Transactions I

International Tax Transactions I

International Tax Transactions I

Earn CPE Credits!

  • Format: Online
  • CPE Credits: 2
  • Level: Basic
  • Field of Study: Taxation
Talk to an Expert7,055

International Tax Transactions I

Earn CPE Credits!

  • Format: Online
  • CPE Credits: 2
  • Level: Basic
  • Field of Study: Taxation
Talk to an Expert7,055

International Tax Transactions I

This program develops foundational knowledge required to understand the tax implications of cross-border corporate transactions. It focuses on how reorganizations, liquidations, and stock acquisitions are treated under international tax rules. Participants explore key concepts such as Section 367(b) transactions, inversion rules, and stock acquisition provisions, building a clear understanding of how global corporate structures impact taxation.

  • Understand tax treatment of cross-border reorganizations and liquidations

  • Analyze Section 367(b) rules and their implications

  • Learn inversion rules under Section 7874

  • Explore foreign stock acquisitions and Section 338 elections

  • Develop awareness of related-party stock transactions and compliance

Who Will Benefit?

Global accounting and finance professionals
Gain structured knowledge of international tax rules related to corporate transactions and restructuring.
Public and corporate tax professionals
Build expertise in cross-border reorganizations, acquisitions, and inversion rules.
Corporate finance and tax teams
Understand how international transactions impact tax planning and reporting.
Professionals working with international taxation
Develop practical knowledge of global corporate transaction structures and compliance.

Key Areas Covered

This program focuses on core international tax concepts related to corporate transactions. Participants explore reorganizations, stock acquisitions, and inversion rules.

Reorganizations and liquidations

Understand how cross-border restructurings are treated under tax rules.

Section 367(b) transactions

Learn how international provisions apply to corporate exchanges.

Stock acquisitions

Explore tax implications of foreign stock acquisitions, including Section 338 elections.

Inversion rules

Understand how Section 7874 applies to corporate inversions.

Related-party transactions

Analyze tax treatment of stock sales between related entities.

Course Overview

01
Understand cross-border transactions
Learn how international corporate reorganizations and liquidations are taxed.
02
Analyze key tax provisions
Examine Section 367(b), Section 338, and inversion rules.
03
Apply acquisition concepts
Understand the tax implications of foreign stock acquisitions.
04
Strengthen compliance knowledge
Identify reporting and regulatory considerations in international transactions.

Certification That Elevates Your Professional Journey!

Get a preview of your achievement with Demo Certificate - a glimpse of the credential you’ll earn after successfully completing the program.

Certificate Image
Click to enlarge

About Authors

This course is developed by experienced subject matter experts, including Scott Michael Robbins, combining practical insights with current international tax regulations.

FAQs

What Skills Will I Gain?

dropdown arrow icon

You will gain foundational knowledge of cross-border corporate transactions, including reorganizations, acquisitions, and inversion rules.

How Is the Program Delivered?

dropdown arrow icon

The program is delivered online in a self-paced format with practical examples and real-world scenarios.

Who Should Enroll?

dropdown arrow icon

This course is ideal for tax professionals, finance teams, and individuals working with international corporate transactions.

What Topics Are Covered?

dropdown arrow icon
  • Reorganizations and liquidations under Section 367(b)
  • Stock acquisitions (including Section 338)
  • Inversion rules under Section 7874
  • Related party stock sales

How Many CPE Credits Are Offered?

dropdown arrow icon

The program offers 2 CPE credits upon successful completion.

What Is the Program Level and Field of Study?

dropdown arrow icon

The program is designed at a Basic level and falls under the Taxation field of study.

Learning Outcomes

Identify whether a restructuring qualifies as an inversion under Section 7874

Understand tax implications of cross-border reorganizations and liquidations

Analyze Section 367(b) provisions in international transactions

Recognize implications of Section 338 elections in foreign stock acquisitions

Understand tax considerations in related-party stock transactions

Industry-relevant concepts that strengthen expertise in international tax transactions and cross-border restructuring.