CPE credit (NASBA QAS Self-Study) is available by completing and passing the program’s CPE Review & Exam.

Upon the successful completion of this program, the participant will be able to:

Compare the new U.S. corporate alternative minimum tax (CAMT) with Pillar Two’s BEPS (base erosion and profit shifting) provisions.
Recall inbound real estate investment guidance.
Recognize select U.S. tax treaties.

Course Overview:

This program will focus on:

Inbound real estate investment guidance:
- Proposed regulations under Internal Revenue Code (IRC) §897.
- Proposed regulations under Internal Revenue Code (IRC) §892.
The new U.S. corporate alternative minimum tax (CAMT) and how it compares with Pillar Two’s BEPS (base erosion and profit shifting) provisions:
- New U.S. corporate alternative minimum tax (CAMT).
- Organisation for Economic Co-operation and Development’s (OECD’s) Pillar Two BEPS (base erosion and profit shifting) provisions.
Select U.S. tax treaties:
- Treaties and protocols approved in July 2019.
- Treaties negotiated and signed prior to the Tax Cuts and Jobs Act (TCJA).

CPE Program Level: Overview

Intended Audience: CPAs, tax accountants, tax lawyers, in-house tax professionals, taxpayers, government attorneys, and others seeking the latest information on inbound planning and developments, including the new U.S. corporate alternative minimum tax (CATM) and how it compares with Pillar Two’s BEPS (base erosion and profit shifting) provisions, inbound real estate investment guidance, and select U.S. tax treaties.

Prerequisites: A general understanding of international tax issues surrounding inbound planning and developments.

Advanced Preparation: None

Instructional Method: QAS Self-Study

Updated: April 2023

Credit Information: 1 CPE credit is available upon completion of this program’s 3 content-review questions and a minimum passing score of 70% on the 5-question final exam.

Overview

Topics

Industries

Credit Details

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