Income Sourcing Rules

<p>This course covers income sourcing rules for United States income tax purposes. Coverage begins with overview of why income sourcing rules dictate American tax requirements for nonresidents. It also covers assorted income tax sourcing categories, with exceptions to general rules and treaty alterations.</p>

<p>This course covers the following Topics:</p>

<ul>

<li>Income Sourcing Rules</li>

<li>Interest</li>

<li>Dividends</li>

<li>Personal Services Income</li>

<li>Multiyear Compensation Arrangements</li>

<li>Income from Property Use</li>

<li>Income from Property Disposition</li>

<li>Other Rules of Note</li>

<li>Foreign Derived Intangible Income</li>

<li>Domestic Corporations – FDII</li>

<li>Foreign Derived Intangible Income</li>

</ul>

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