International Taxation 2024

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  • Date/Time
    • Jan 21, 2025
    • Sign In: 10:30am (MT)
    • Program: 11:00am - 1:00pm (MT)
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  • Location
    • Your Computer
      Your Space
      ISCPA / CalCPE Webinar, ID 00000
  • Credits
    • 2.00
  • Credit Type(s)
    • Taxes (Technical) (2.00)
  • Prerequisites
    • Completion of an introductory course on international taxation or working knowledge of international tax rules.

  • Vendor
    • California CPA Education Foundation
  • Level
    • Advanced
  • Fields of Study
    • Taxes

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 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.

  • Presenters - Jacob Stein
  • Designed For

    Designed For: Accountants, business managers and CFOs.
  • Role Level - Entry-level/Individual contributor; Manager/Senior Manager; Director; Sole Practitioner
  • Objectives

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

    Highlights

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

    Advanced Prep

    None

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    Leaders

    CALCPE Panel

    No Biography Available

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