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This course covers threshold-level considerations for nonresident tax standards under statutory rules. Initial coverage is of the effectively connected with a United States trade or business standard, with corresponding review of the branch profits tax and FIRPTA provisions. FDAP income is also covered in full.

This course covers the following Topics:

  • Background Considerations
  • Effectively Connected Income
  • Foreign Corporations - Branch Profits Tax
  • FDAP Income
  • Withholding Requirements
  • Nonresident Tax in a Digital Economy

 

Learning Objectives

  • Identify Foreign Corporations - Branch Profits Tax.
  • Discover Nonresident Tax in a Digital Economy.
  • Explore FDAP Income.
Last updated/reviewed: May 25, 2022

Prerequisites

Course Complexity: Foundational

No advanced preparation or prerequisites are required for this course.

Education Provider Information

Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact:
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Course Syllabus
INTRODUCTION AND OVERVIEW
  5:12Introduction to Income Tax Inclusions for Nonresidents: Statutory Rules
  9:42Background Considerations
  20:16Income Tax Inclusions for Nonresidents: Statutory Rules - Part 2
  17:46Income Tax Inclusions for Nonresidents: Statutory Rules - Part 2 Cont'd
  19:42Income Tax Inclusions for Nonresidents: Statutory Rules - Part 3
  14:22Income Tax Inclusions for Nonresidents: Statutory Rules Part 4
  15:12Income Tax Inclusions for Nonresidents: Statutory Rules - Part 4 Cont'd
CONTINUOUS PLAY
  1:42:11Income Tax Inclusions for Nonresidents: Statutory Rules
SUPPORTING MATERIAL
  PDFSlides: Income Tax Inclusions for Nonresidents: Statutory Rules
  PDFIncome Tax Inclusions for Nonresidents: Statutory Rules Glossary/ Index
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM