December 14, 2022

Webinar

4 CPE

Webinar (CA): Fundamentals of Inbound U.S. Rules of International Taxation

December 14, 2022
Webinar
4 CPE

Webinar (CA): Fundamentals of Inbound U.S. Rules of International Taxation

  • Instructor

    Robert
    Misey

The United States loves to tax the U.S.-source income of foreign individuals and businesses. This program will cover the U.S. taxation of their passive and business income (and how tax treaties impact that taxation) before diving into the transfer pricing rules.

Learning Objectives

• Identify issues with respect to cross border transactions

• Determine when the income is subject to the U.S. tax net

• Recognize opportunities for tax minimization strategies

Major Topics

• Withholding on dividends, interest, rents, royalties, and compensation

• Withholding rules on foreign investment in U.S. Real Estate

• 163(j) and Base Erosion Anti-abuse Tax restrictions on repatriation

• Foreign Persons with a U.S. Trade or Business

• Taking advantage of tax treaties

• Tax-Advantaged Transfer Pricing

• IRS Audit Tools for Foreign-Owned Corporations

CPE Credits Available

4 CPE
4
Taxes

Things to Know About This Course

Course Level

  • Basic

Prerequisites

None

Advanced Preparation

This webinar is produced by CalCPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Intended Audience

CPAs

Provider

California CPA Education Foundation

This event has ended.