Nonmembers CPAs pay an additional $21.25 per credit hour for CE classes; nonmember CPAs will be held responsible for paying this amount.

Join Robert as he reviews and updates attendees on the latest in International Tax to include:

INBOUND

• new 2017 Tax Act Provisions
• new 100% dividend exemption
• subpart F and the new GILTI rules
• section 965 issues
• foreign investment in real property
• US tax issues of foreign investors
• tax treaty implications
• key reporting and withholding requirements
• residency issues

OUTBOUND

• controlled foreign corporations
• PFIC
• foreign tax credit
• branch rules
• effectively connected income/FDAP
• US persons overseas
• tax treaty implications

Course Objective(s):  Participants will obtain a thorough overall understanding of international tax issues for both foreigners investing in the U.S. and U.S. persons overseas.

Prerequisites: The method of presentation is group-live instruction and the program level is overview/update.  There are no prerequisites for this course nor is there any advanced preparation required.