Complimentary for Members

On-Demand Self-Study


NYSED 1.5

Sourcing Income - International Taxation Conference

On-Demand Self-Study
NYSED 1.5
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    Instructor

    Patrick
    McCormick

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Learning Objectives

  • Upon completion of this course, you'll be able to:
  • Determine the sourcing rules for common income types (interest, dividends, personal services, rents, and royalties) to accurately assess U.S. tax obligations for nonresident taxpayers.
  • Analyze the interplay between "trade or business" and "permanent establishment" classifications and their impact on income sourcing and tax liability.
  • Apply specialized sourcing rules for multinational pensions to ensure proper U.S. tax treatment and compliance with cross-border tax agreements.

Major Topics

  • Sourcing rules for common income types (interest, dividends, personal services, rents, and royalties) to accurately assess U.S. tax obligations for nonresident taxpayers.
  • Interplay between "trade or business" and "permanent establishment" classifications and their impact on income sourcing and tax liability.
  • Specialized sourcing rules for multinational pensions to ensure proper U.S. tax treatment and compliance with cross-border tax agreements.

CPE Credits Available

NYSED 1.5
1.5
Taxation (NYSED) - NYSED

Things to Know About This Course

Course Level

  • Update

Professional Area of Focus

  • Taxation (NYSED)

Prerequisites

None

Advanced Preparation

None

Intended Audience

Individuals who may have business or holdings abroad, need to understand the ins and outs of international tax.

Provider

Foundation for Accounting Education

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