Description
For licensing purposes, all CPE applies to the calendar year in which a course was taken and completed.
Save a copy of your Certificate of Completion for your records. Once submitted, your CPE hours will also reflect in your official CPE transcript.
Event Level: Basic
Who Should Attend:
Required Knowledge: None
Advanced Preparation: None
Vendor: AICPA/CIMA (BLI)
Speaker: Various
Objective
* Distinguish the differences between various types of global tax systems and certain characteristics of each * Recall how the US tax system works * Recall entity classification and hybrids * Recognize the different forms of operating a business in a foreign country * Recall the concept of a permanent establishment/taxable presence in the United States and globally * Recall US income sourcing rules * Identify general US withholding tax rules* Recognize the general function and benefits of most income tax treaties* Recall the basics of transfer pricing rules for controlled transactions in the US and globally * Identify the key actions under the OECD Base erosion and profit-shifting (BEPS) initiative
Credit Types
- Taxes: 3
Registration Fees
| Registration | Type | Price |
|---|---|---|
| On Demand (3 hours) | Members | $140.00 |
| On Demand (3 hours) | Non Members | $290.00 |
The North Carolina Association of Certified Public Accountants 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: www.nasbaregistry.org/.For information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call 800-469-1352.