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Introduction To U.S. International Taxation

  • Accountant
  • AFSP
  • CRTP
  • CPA (US)
  • EA
  • ORTP
  • Maryland Tax Prep.
  • CWS

Published: July, 2021

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Before starting this self study program, please go through the instructional document.

  • Course Description
  • Course Qualification
  • Presenter
  • FAQ

Course Description


  • Overview of Two Main Taxation Systems: Worldwide vs. Territorial
    13 mins
  • Major Systemic Changes from the Tax Cuts and Jobs Act (TCJA)
    22 mins
  • Promotion of U.S. Products and Services Aboard: A Long History: FDII
    36 mins
  • Tax Home Exception
    46 mins
  • Capital Gains
    64 mins

Course Description

The major overhaul of United States international tax law and policy that took place in 2017 with the passage of the Tax Cuts and Jobs Act (TCJA), the significant regulatory developments since that time, and the still relevant historical underpinnings of international tax law will be tossed around.

This online CPE course will provide a basic introduction to the fundamental terms and concepts of United States tax law governing the taxation of United States business and investment activities of foreign taxpayers and the foreign activities of United States citizens and residents.  This online continuing education course will discuss these concepts with respect to individuals and corporations.

This online continuing professional education course is a broad overview of United States international taxation and includes current and historical elements as well as policy and comparative elements.  The CE course begins with a discussion of the differences between worldwide and territorial taxation. The course points out the long historical roots of worldwide taxation as the preferred system for the U.S. government.  The CPE course also notes the role of tax treaties in international taxation.

After discussing these historical roots, the course examines how the push and pull between worldwide and territorial taxation manifested themselves in the TCJA.  This includes an introduction to the dividends received deduction of Code Section 245A, GILTI, BEAT, and FDII.

The course then proceeds to define each of the many acronyms that are most commonly used in international tax law: CFC, PFIC, Subpart F, GILTI, FTC, BEAT, FDII, FATCA, and FIRPTA.

Next, the IRS approved course examines the central roles of residency and source. Most international tax issues partly trace their origins and their importance to the twin issues of determining source and residency.  If all countries in the world perfectly agreed on the basic principles and rules for implementing source and residency, there would be many fewer vexing double taxation issues in international tax law.  Obviously, all countries have never agreed on these issues.

The CPE/CE course closes with a discussion of the basic parameters of the United States’ treatment of United States source income earned by foreigners and foreign source income earned by United States citizens or residents.

Topics Covered in this online CPE/CE Webinar:

Overview of the two main taxing systems for international transactions: worldwide vs. territorial

  • The major systemic changes resulting from the TCJA.
  • Definitions of terms so that you can speak like an insider: FTC, CFC, PFIC, Subpart F, GILTI, BEAT, FDII.
  • Residency classification for individuals and the substantial presence test and tax-home exception.
  • Residency classification for business entities.
  • Source of income rules related to:
    • Interest, dividends, rents, and royalties.
    • Capital gains.
    • Sales of personal property and inventory.
    • Depreciable and intangible property.

Click here for more IRS approved CE/CPE webinars on | Tax Updates | IRS Audit, Representation and Resolutions |

Learning Objectives

  • To differentiate between a territorial system and a worldwide system 
  • To describe how the TCJA included movement towards a territorial system in some respects and strengthening of the worldwide system in other respects.
  • To describe basic terms such as: FTC, CFC, PFIC, Subpart F, GILTI, BEAT, FDII.
  • To recognize how to classify source of income for various types of income including interest, dividends, capital gains, and sales of various types of property.
  • To identify how to determine the residency of a taxpayer based upon place of organization or incorporation, ownership, entity status, and other relevant factors.
  • To describe the differences between the U.S. taxation of passive and active business income for foreigners who earn income in the United States.
  • To describe the operation of the foreign tax credit.

Recommended For

This IRS approved CE webinar is recommended for CPA, EA, AFSP, and Other Tax Professionals in public practice, industry, government, and education industry representing foreign clients or domestic clients

  • who are engaged in international transactions or
  • who have clients with income from foreign sources or who encounter issues related to international taxation in their research

Who Should Attend?

  • Accountant
  • Accounting Firm
  • Accounting Managers
  • Annual Filing Season Program
  • Bookkeepers & Accountants & Tax Preparers
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • CPA in Business
  • Enrolled Agent
  • Maryland Tax Preparers
  • Oregon Tax Preparers
  • Staff of Accounting Firm
  • Tax Accountant (Industry)
  • Tax Attorney
  • Tax Director (Industry)
  • Tax Firm
  • Tax Managers
  • Tax Practitioners
  • Tax Preparer
  • Tax Professionals
  • Tax Pros

Course Qualification

Webinar Qualifies For

  • 2 CE Credit for Enrolled Agents (EA) (Approval No. GEHNZ-T-00582-21-S)
  • 2 CPE Credit of Taxes for Certified Public Accountants (CPA-US)
  • 2 CE Credit for California Registered Tax Preparers (CRTP) (Approval No. 6273-CE-0556)
  • 2 CE Credit for Annual Filing Season Program (AFSP)
  • 2 CE Credit for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-T-00582-21-S)
  • 2 CE Credit for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-T-00582-21-S)
  • 2 CE Credit for Certified Fiduciary & Investment Risk Specialist (CFIRS)
  • 2 CE Credit for Certified Wealth Strategist (CWS)
  • 2 General Credit for Accountant/Bookeeper

Additional details

  • Course Level :
  • Credits :
  • Instructional Method :
    QAS Self Study
  • Pre-requisites :
  • Advance Preparation :


MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor Id#: GEHNZ) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.


MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor Id#: 143597) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:


MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor ID# : 6273) has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at


About Presenter

Jonathan Grossberg

Owner, Grossberg Continuing Education

Jonathan D. Grossberg, J.D., LL.M. (Taxation) is a licensed attorney in Pennsylvania and New York.  He is Assistant Editor, National Income Tax Workbook published by the Land Grant University Tax Education Foundation, Inc., and Adjunct Professor of Law, Temple University Beasley School of Law.  Until August 2020, he was Assistant Professor of Taxation at Robert Morris University (RMU) School of Business in Moon Township, PA.  Jonathan has taught a wide variety of tax courses to undergraduate, graduate, and law students, including federal income taxation, taxation of business entities, tax procedure, advanced income taxation, tax research, corporate tax, and international tax.  Before entering academia, Jonathan clerked for Judge Gale of the U.S. Tax Court and practiced tax law at Drinker Biddle & Reath LLP in Philadelphia and Milbank, Tweed, Hadley & McCloy LLP in New York.  Jonathan has written articles for academic and practitioner publications and made CLE/CPE presentations to lawyers and accountants on a variety of topics including tax and business ethics, judicial doctrines in tax law, partnership tax, tax issues facing small businesses, and universal basic income.

About Company

Grossberg Continuing Education


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Ratings and Review


8 Ratings



Very Good









Adnan Islam, CPA (US), EA, JD, Tax Professional, M.Tax, Others

Apr 13th, 2022

Question 5 of the Final Exam is technically incorrect. Also, some of the final exam questions need to be worded better.


Rukizhat Aygunova, AFSP

Nov 19th, 2021

Too hard to understand the speaker. Absolutely useless content for tax preparers. The speaker doesn`t know the answer to the elementary question - what happened if I, being a US person, will sell my house in China? The most common and simple question. The speaker is wondering if the US has a tax treaty with China, really?

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