International Taxation
Thursday, April 24, 2025
Noon-2 p.m. Central
2 CPE (2 technical)
Course code: 25WC-0033
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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.
Major subjects
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Income tax treaties
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Residence tests
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Effectively connected income
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FDAP and FIRPTA withholding
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Avoiding transfer taxation of foreign investors
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Pre-immigration tax planning
Learning objectives
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Identify tax issues present in cross-border business transactions and investments
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Determine how to plan for and around international tax issues
Who should take this program?
- Accountants, business managers and CFOs.
Pricing
|
Standard Member Fee |
$89.00
|
 Standard Nonmember Fee |
$119.00
|
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