International Cross Border Transactions
Total Credits: 2.2 including 2.2 Taxes - Technical
- Average Rating:
- 1
- Categories:
- ACPEN Industry Institute | ACPEN Tax Institute | Tax | IRS Approved
- Faculty:
- Allison M. McLeod, LL.M., CPA
- Course Levels:
- Basic
- Duration:
- 2.2 Hours
- License:
- Expires 30 day(s) after program date.
Description
Please join us for an introductory course in international cross border transactions. We will discuss typical situations in which a cross-border transaction arises, and how a taxpayer can utilize the rules to potentially decrease an entities effective tax rate. Other issues, such as documentation and IRS audit risk will also be covered. These rules will be illustrated by a hypothetical US- Canada transaction.
**Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to leighanne.conroy@acpen.com.
Basic Course Information
Learning Objectives- Identify a cross border transaction and be able to discuss potential implications.
- Determine potential audit risks involved with cross border transactions.
- Explain the role of competent authority, advanced pricing agreements and other alternative methods in reducing audit risk.
- Understand the types of contemporaneous documentation needed.
- Apply these principles in order to decrease and entity’s effective tax rate.
Major Subjects
- International cross border transactions.
- Decrease an entities effective tax rate.
- IRS audit risk
Course Materials
Important CPE Credit Instructions_READ BEFORE WEBCAST UPDATED (442.7 KB) | Available after Purchase |
International Cross Border Transactions Handout (872 KB) | Available after Purchase |
IRS Credit Request (136.5 KB) | Available after Purchase |
IRS Credit Request Form (267 KB) | Available after Purchase |
Faculty

Allison M. McLeod, LL.M., CPA Related Seminars and Products
Allison M. (Yee) McLeod, LL.M., JD, CPA, is currently a Senior Lecturer at the University of North Texas in Denton, Texas. She received Bachelor of Business Administration and Juris Doctor degrees from Baylor University, and a Master of Legal Letters (LL.M.) degree specializing in Taxation from the Southern Methodist University School of Law. Professor McLeod has also studied British and Art History at the University of Sussex, England.
Prior to joining the UNT faculty in 2010, Professor McLeod held the position of Director of Tax Planning and IRS Audits for Lehigh Hanson North America, a major manufacturer of cement, aggregates and other building materials. Her practice included both federal and international tax planning. Professor McLeod also spent thirteen years specializing in Tax Planning with the JCPenney Corporation, Inc., and two years with Deloitte & Touche in Dallas.
Professor McLeod has taught at the university level graduate classes on Ethics, Tax Research, Multi-jurisdictional Taxation and Corporate Income Tax. She also lectures in Financial Accounting and Individual Taxation on an undergraduate level. She has taught at the UNT College of Law as adjunct faculty and works part-time at the law firm of Grable Martin Fulton, PLLC. Since 2011, Professor McLeod has been honored to present live and on-line ethics CPE classes to CPAs across the nation. She also serves as an expert witness in accounting malpractice cases and maintains a small private practice serving individuals and small businesses. Professor McLeod has also taught at the University of North Texas College of Law as adjunct faculty. She is currently serving on the Professional Ethics Committee of the Texas Society of CPAs.
Professor McLeod is licensed to practice law by the State Bar of Texas since 1992 and has been a Certified Public Accountant since 1993.
Dates
Mon, Apr 28, 2025 - 02:00pm to 04:00pm EDT
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Mon, May 12, 2025 - 10:00am to 12:00pm EDT
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Wed, May 21, 2025 - 02:00pm to 04:00pm EDT
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Tue, Jun 17, 2025 - 10:00am to 12:00pm EDT
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Mon, Jun 30, 2025 - 02:00pm to 04:00pm EDT
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Thu, Jul 03, 2025 - 12:00pm to 02:00pm EDT
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Tue, Jul 15, 2025 - 10:00am to 12:00pm EDT
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Tue, Aug 19, 2025 - 10:00am to 12:00pm EDT
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Sat, Aug 30, 2025 - 02:00pm to 04:00pm EDT
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Wed, Sep 03, 2025 - 12:00pm to 02:00pm EDT
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Tue, Sep 16, 2025 - 10:00am to 12:00pm EDT
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Tue, Oct 21, 2025 - 10:00am to 12:00pm EDT
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Thu, Oct 30, 2025 - 02:00pm to 04:00pm EDT
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Mon, Nov 03, 2025 - 12:00pm to 02:00pm EST
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Tue, Nov 18, 2025 - 10:00am to 12:00pm EST
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Tue, Dec 16, 2025 - 10:00am to 12:00pm EST
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Tue, Dec 30, 2025 - 02:00pm to 04:00pm EST
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Sat, Jan 03, 2026 - 12:00pm to 02:00pm EST
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Tue, Jan 20, 2026 - 10:00am to 12:00pm EST
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Tue, Feb 17, 2026 - 10:00am to 12:00pm EST
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Sat, Feb 28, 2026 - 02:00pm to 04:00pm EST
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Tue, Mar 03, 2026 - 12:00pm to 02:00pm EST
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Tue, Mar 17, 2026 - 10:00am to 12:00pm EDT
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Tue, Apr 21, 2026 - 10:00am to 12:00pm EDT
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Tue, Apr 28, 2026 - 02:00pm to 04:00pm EDT
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Fri, May 08, 2026 - 12:00pm to 02:00pm EDT
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Tue, May 19, 2026 - 10:00am to 12:00pm EDT
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Tue, Jun 16, 2026 - 10:00am to 12:00pm EDT
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Mon, Jun 29, 2026 - 02:00pm to 04:00pm EDT
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Additional Info
Basic Course Information
PrerequisitesNone
Advanced Preparation
None
Designed For
Ideal for CPAs, EAs and other tax preparers.
Original Recording Date
06/2022
Course Developer
Allison M. McLeod
Date Added to Catalog
05/17/2022
Yellow Book
No
Additional Information
Complaint Resolution PolicyPlease contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).
Official Registry Statement
Business Professionals' Network, Inc. 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
Instructional Delivery Method
Group Internet Based
Course Registration Requirements
Online Registration
Refund/Cancellation Policy
Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.
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