DATE RECORDED: March 2025

This course features concise, easy-to-understand modules that provide a comprehensive overview of the scope of the Excessive Interest and Financing Expenses Limitation (EIFEL) rules. 

Learning Objectives 

By the end of this course, participants should be able to: 

• Define the concepts of base erosion and profit shifting. 
  
• Differentiate between the two methods of computing the deductibility limit. 
  
• Identify the taxpayers directly and indirectly affected by the EIFEL rules. 
  
• Determine which taxpayers are exempted from the EIFEL rules. 

Content 

• An overview of the EIFEL rules; 
  
• The policy rationale for the EIFEL rules; 
  
• A discussion in the taxpayers impacted by the EIFEL rules; and 
  
• An overview of the taxpayers exempted from the EIFEL rules (referred to as “excluded entities” in the EIFEL rules). 

Prerequisites – Knowledge, Experience or Courses 

No prerequisite knowledge is required 

Who Will Benefit 

CPAs at all levels of their career and in any type of organization across a wide range of industries and roles.  

ABOUT THIS COURSE

You have 180 days from date of purchase to access and complete this course. There are no extensions.

CPA PRO Microlearning On-Demand courses offer content in concise, easily digestible modules designed for immediate application. These courses may include interactive learning activities to enhance the educational experience, and course materials are also included where applicable. These titles consist of CPA PRO recordings of live seminars or exclusive content developed specifically for the e-learning audience, typically ranging from 20 to 30 minutes in duration.

The information is current as of the creation or last updated date. While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur. Purchasers should note the date and verify for themselves if the course is still relevant to their needs.

These titles are eligible for Verifiable CPD Hours – in order to claim these hours as verifiable, you will be required to successfully complete a short quiz. You will be able to download your electronic certificate of completion upon passing the quiz.