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 introdution to the U.S. taxation of cross-border transactions. Additionaly, cover U.S. taxation of Americans doing business abroad and taxation of foreigners investing in the U.S.
Topics will cover: controlled foreign corporations; Subpart F income; 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.
- Controlled foreign corporations
- Subpart F income
- Income tax treaties
- Residence tests
- Effectively connected income
- FDAP and FIRPTA withholding
- Avoiding transfer taxation of foreign investors
- Pre-immigration tax planning
- Identify tax issues present in cross-border business transactions and investments.
- Determine how to plan for and around international tax issues.
Accountants, business managers and CFOs.
Applicable if you are a HSCPA member in good standing.
Applicable if you are not a HSCPA member.