International Taxation 2024

Tuesday, January 21, 2025

Webcast or Webinar, Online

1:00 PM - 3:00 PM (opens at 12:30PM) EST

2Credits

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$89.00 Regular Price

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$119.00 Regular Price

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Course Type: Webcast

Course Code: 24/2124741

Level: Advanced

Vendor: California CPA Education Foundation

Field of Study: Taxes

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.

Objectives:

• Identify tax issues present in cross-border business transactions and investments • Determine how to plan for and around international tax issues

Major Topics:

• Income tax treaties • Residence tests • Effectively connected income • FDAP and FIRPTA withholding • Avoiding transfer taxation of foreign investors • Pre-immigration tax planning

Major Topics:

• Income tax treaties • Residence tests • Effectively connected income • FDAP and FIRPTA withholding • Avoiding transfer taxation of foreign investors • Pre-immigration tax planning

Designed For:

Accountants, business managers and CFOs.

Prerequisites:

Completion of an introductory course on international taxation or working knowledge of international tax rules.