United States module

This module gives you the required knowledge, skills and understanding of international tax issues relating to US businesses and individuals that you need to succeed in your career. Your learning will cover in detail the federal income tax, with particular emphasis on inbound and outbound cross-border situations, US tax treaties, transfer pricing, and cross-border mergers and acquisitions.

Who is it for?

The United States module is aimed at professionals around the world, particularly those advising or working with multinational corporations and private clients. It's suitable for senior level professionals, managers or those working towards a senior level.

What does it cover?

Diagram explaining the US syllabus breakdown as follows: Cross-border mergers and acquisitions - 5%. Foreign trusts - 5%. Information reporting and exchange - 5%. Federal estate and gift taxes - 10%. Transfer pricing - 10%. US tax treaties - 10%. Federal income tax basic rules and concepts - 20%. Inbound and outbound cross-border situations - 35%.

The exam consists of three parts. Part A consists of two mandatory questions worth 25 marks each. Part B consists of two questions worth 20 marks each, of which candidates are required to answer one. Part C consists of four questions worth 15 marks each, of which candidates are required to answer any two.

  • Exam length: 3hrs 15mins
  • Available in June

How it will benefit you

  • Gain a robust understanding of theory coupled with practical application
  • Build your confidence, skills and competencies to apply principles in your daily work
  • Keep up with fast-changing developments in tax law, and stay ahead in your field
  • Increase your employability with a qualification recognised around the world

Length of study

Approximately 200 hours of learning time is recommended to complete the United States module. This may vary dependent on a number of factors including your background, knowledge and experience, and your study method.

How is it assessed?

  • One exam consisting of three parts
  • Questions designed to test your application of concepts to real world scenarios
  • Employer-driven syllabus with a professional focus, relevant to your career