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>

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