International Taxation Webcast | 4203040A
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.
Income tax treaties
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.