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This course covers classification of nonresident entities for United States tax purposes. Coverage begins with classification of organizations as separate from taxpayers, then discusses classification differentiations between trusts and business entities.

This course covers the following Topics:

  • Structuring Nonresident United States Investments
  • Structuring Nonresident Investments
  • Pre-Immigration Tax Planning
  • Expatriation Considerations

 

Learning Objectives

  • Recognize Structuring Nonresident United States Investments.
  • Explore Structuring Nonresident Investments.
  • Discover Pre-Immigration Tax Planning.
  • Identify Expatriation Considerations.
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 .
Course Syllabus
INTRODUCTION AND OVERVIEW
  1:28An Overview
  8:06An Introduction
  13:31Structuring Nonresident U.S. Investments
  14:14Common Ownership Structures
  16:07Pre Immigration Tax Planning and Expatriation Considerations
CONTINUOUS PLAY
  53:26Nonresident Taxation Planning Opportunities and Practice Considerations
SUPPORTING MATERIAL
  PDFSlides: Nonresident Taxation Planning Opportunities and Practice Considerations
  PDFNonresident Taxation Planning Opportunities and Practice Considerations Glossary/ Index
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM