Practical International Tax for the Non-Specialist

The presentations are overviews designed to help you identify the significant international tax issues facing your company, your clients or you.

This is a series of courses on Practical International Tax Issues for Non-Specialists. The presentations are overviews designed to help you identify the significant international tax issues facing your company, your clients or you. Throughout, you’ll see the connections between domestic and international tax, and that one must understand the rules applicable to individuals, corporations (Subchapter C) and partnerships (Subchapter K).

We analyze individual and company taxation for both inbound and outbound activities. Tax treaty and state income tax items appear as well. Topics range from individual taxation (identifying residency; income and foreign bank/financial account reporting requirements; FDAP vs ECI; how the US taxes non-residents; compliance); to US citizens living/working abroad, including the foreign earned income and housing exclusions, foreign tax credits, transferring employees to a foreign affiliate, social security-type taxes, retirement plans and an overview of a Value Added Tax (VAT) system; the anti-deferral rules including defining a controlled foreign corporation (CFC), US Shareholder, Subpart F income, global intangible low-taxed income (GILTI), passive foreign investment company (PFIC), Section 956 and related items; acquiring and disposing of US real property (FIRPTA); repatriation; how entity classification (check-the-box) impacts cash flow and global tax.

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7 Courses

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