Earn CPE Credits!
Earn CPE Credits!
This program focuses on the tax treatment of cross-border corporate transfers, particularly where non-recognition rules apply. It examines how international tax provisions influence transactions that would otherwise qualify for tax deferral. Learners explore key areas such as inbound Section 351 transfers, outbound liquidations under Section 332, and the role of Section 367, gaining clarity on when tax consequences arise in global restructuring scenarios.
Understand non-recognition rules in cross-border transactions
Analyze inbound Section 351 transfers and their tax impact
Learn outbound liquidation treatment under Section 332
Examine how Section 367 modifies non-recognition provisions
Develop awareness of gain recognition agreements and compliance
Program focuses on core international taxation concepts related to cross-border transfers and non-recognition rules. Participants explore inbound and outbound transactions, Section 367 implications, and gain recognition requirements.
Understand how property transfers to corporations are treated for tax purposes.
Learn when liquidations qualify for non-recognition treatment.
Explore scenarios where tax deferral applies in international transactions.
Examine how international provisions override standard non-recognition rules.
Understand their purpose and role in cross-border tax compliance.
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 Ian C. Pereira and Robert Spence, combining practical insights with current international tax regulations.
What Skills Will I Gain?
You will gain foundational knowledge of non-recognition rules, inbound and outbound transactions, and international tax provisions.
How Is the Program Delivered?
The program is delivered online in a self-paced format with practical examples and real-world scenarios.
Who Should Enroll?
This course is ideal for tax professionals, finance teams, and individuals working with international corporate transactions.
What Topics Are Covered?
How Many CPE Credits Are Offered?
The program offers 2.5 CPE credits upon successful completion.
What Is the Program Level and Field of Study?
The program is designed at a Basic level and falls under the Taxation field of study.
