This course analyzes the tax treatment, issues, planning techniques and underlying government policies involved in doing business internationally. The course incorporates concepts learned in all of the tax courses as they relate to the impact on cross-border outbound transactions (i.e., the taxation of US taxpayers doing business abroad). Topics include the source of income, transfer pricing, controlled foreign corporations (CFCs), Subpart F income, foreign tax credits, Global Intangible Low-Taxed Income (GILTI), Base Erosion and Anti-Abuse Tax (BEAT), and Foreign Derived Intangible Income (FDII). While this course focuses heavily on outbound transactions, some inbound rules (i.e., non-US taxpayers doing business in the United States) will be discussed. This course is an introductory course, so no prior knowledge of international taxation is required or expected. However, prior knowledge of U.S. federal taxation is necessary.

U.S. Taxation of International Transactions
University of Illinois at Urbana-ChampaignAbout this Course
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Shareable Certificate
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Intermediate Level
Approx. 13 hours to complete
English
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Shareable Certificate
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100% online
Start instantly and learn at your own schedule.
Intermediate Level
Approx. 13 hours to complete
English
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This course is part of the 100% online Master of Science in Accountancy (iMSA) from University of Illinois at Urbana-Champaign. If you are admitted to the full program, your courses count towards your degree learning.
Syllabus - What you will learn from this course
6 hours to complete
Module 1: Introduction, Jurisdictional Principles, and Sourcing
6 hours to complete
12 videos (Total 86 min), 11 readings, 8 quizzes
3 hours to complete
Module 2: Inbound Taxation, Treaties, Transfer Pricing, and Export Incentives
3 hours to complete
7 videos (Total 39 min), 3 readings, 8 quizzes
2 hours to complete
Module 3: Controlled Foreign Corporations and Current Income Inclusions
2 hours to complete
5 videos (Total 50 min), 1 reading, 6 quizzes
2 hours to complete
Module 4: The Foreign Tax Credit
2 hours to complete
5 videos (Total 38 min), 2 readings, 6 quizzes
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