International Taxation Webcast | 4203040A

Course Details

Date

Friday, June 12, 2020

7:00am – 9:00am
(Registration: 6:30am)

Field of Study

Taxation

Course Number

4203040A

CPE Credit

2.0 hours CPE credit

Level of Knowledge

Advanced

Vendor

CalCPA Education Foundation

Prerequisites

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

Description

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, focusing on taxation of foreigners investing in the U.S.
Topics will cover: 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.

Highlights

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

Objectives

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

Designed For

Accountants, business managers and CFOs.

Registration for this course has passed.

Course Pricing

Member Fee Applicable if you are a HSCPA member in good standing.	$75.00
Non-Member Fee Applicable if you are not a HSCPA member.	$101.00
Your Price	$101.00