Webcast: International Taxation 2024
2.0 Credits
Member Price $75.00
Non-Member Price $100.00
Overview
The tax consequences of a cross-border transaction can make or break any deal-and CPAs must know the basics and be aware of the traps. Get an introduction to the US taxation of cross-border transactions, focusing on taxation of foreigners investing in the US. Topics will cover: the basics of tax treaties, residency tests, effectively connected income, FDAP withholding, FIRPTA withholding, branch profits tax, ownership structures for non-resident aliens, gift and estate tax planning for foreign investors and pre-immigration income and estate tax planning. Limited discussion of taxation of outbound transactions, focusing on CFCs.
Highlights
- Income tax treaties
- Residence tests
- Effectively connected income
- FDAP and FIRPTA withholding
- Avoiding transfer taxation of foreign investors
- Pre-immigration tax planning
Prerequisites
None
Designed For
Accountants, business managers and CFOs.
Objectives
- Identify tax issues present in cross-border business transactions and investments
- Determine how to plan for and around international tax issues
Non-Member Price $100.00
Member Price $75.00