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Foreign Investment in the U.S.: Tax and Related Matters


Total Credits: 8 including 8 Taxes - Technical

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Categories:
Partner Produced |  Tax
Faculty:
Les Share |  Shawn P. Wolf
Course Levels:
Intermediate
Duration:
8 Hours
License:
Product Setting: Expires 40 day(s) after program date.

Dates


Description

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
  • Classification of Trusts—Foreign or Domestic
  • Income Taxation of Foreign Trusts
  • Tax Planning Structures—Income Tax Considerations
  • Pre-Immigration Planning—Income Tax Considerations
  • Use of U.S. Income Tax Treaties
  • Selected Filing and Disclosure Requirements
  • Update of IRS Voluntary Disclosure Programs

Course Materials

Additional Info

Basic Course Information

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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