This course will consider federal income, estate tax, and California tax upon an international move into or out of the US and California, specifically.
Learning Objectives
• Determine the domicile and residency of globally mobile individuals
• Recognize cross-border challenges, including conflict of law
• Identify issues in income and estate tax for federal, state, and non-US purposes
Major Topics
• Effect of community property
• Application of treaties
• Federal income and estate tax
• California income tax
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