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Patrick McCormick, J.D., LL.M
Patrick McCormick is one of the United States’ pre-eminent international tax authorities, publishing his first treatise on nonresident tax in 2021. Patrick is a globally recognized international tax speaker.
Not currently accepting new students
This course covers threshold-level considerations in the nonresident tax area. Coverage includes initial classification considerations, general scope of United States tax applicable to nonresident taxpayers, overarching treaty interplay considerations, and classification of individuals for transfer tax purposes.
This course will cover the following Topics:
- Background Considerations
- Income Tax Treaties - Basic Structure
- Tax Treaties - Common Provisions
- Tax Treaties - FDAP Income
- United States Transfer Taxes - Classification
- Income Tax Reporting
Learning Objectives
- Identify Background Considerations.
- Explore Income Tax Treaties - Basic Structure, Tax Treaties - Common Provisions and Tax Treaties - FDAP Income.
- Discover United States Transfer Taxes - Classification.
Last updated/reviewed: May 19, 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 .