This seminar covers what you need to know to help your foreign clients navigate the U.S. tax waters after the Tax Cuts and Jobs Act of 2017. We will review the broad spectrum of the U.S. tax and reporting rules and planning considerations applicable to foreign persons investing and doing business in the United States and also how to plan for the possibility that a foreign person may become a U.S. person. *This session utilizes updated course materials and supplements that include recent cases and tax law changes. The presenters will draw upon their many collective years of inbound international tax and estate planning practice experience to provide attendees with the knowledge needed to assist clients with creating, troubleshooting and properly reporting (both timely and “catch-up”) their U.S. investment structures and minimizing associated taxes.
*The material presented in this session, as well as Estate and Gift Taxation of Nonresident Aliens in the US session is intended to be complementary rather than significantly overlapping.
Basic Course Information
Learning Objectives
Acquire knowledge and practical how-to approaches on foreign investment in the United States and numerous types of passive and active business investments
Major Subjects
Classification of the Investor as a U.S. Income Tax Resident or Nonresident
Classification of Foreign Entities
Taxation of Passive U.S. Source Income
The Portfolio Interest Exemption Rules
Taxation and Classification of U.S. Business and Real Estate Income
Withholding—Passive Income, Real Estate, Partnerships
Prerequisites
None Advanced Preparation
None Designed For
Any professional who has the opportunity to advise foreign individuals or foreign entities with respect to U.S. investments or business activities Original Recording Date
12/10/2019 Yellow Book
No Course Developer
Florida Institute of CPAs (FICPA) Date Added to Catalog
04/03/2019
Additional Information
Complaint Resolution Policy
Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199). Official Registry Statement
Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org Instructional Delivery Method
Group Internet Based Course Registration Requirements
Online Registration Refund/Cancellation Policy
Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.
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