Description
<p>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.</p>
<p>This course covers the following Topics:</p>
<ul>
<li>Background Considerations</li>
<li>Effectively Connected Income</li>
<li>Foreign Corporations – Branch Profits Tax</li>
<li>FDAP Income</li>
<li>Withholding Requirements</li>
<li>Nonresident Tax in a Digital Economy</li>
</ul>
<p> </p>
