International Tax: Basics of Income Sourcing [1.5 CPE]

Webinar: International Tax – Basics of Income Sourcing
Instructor:  Patrick McCormick, JD, LLM
CPE Credits:  1.5 Taxes

Zoom Link:

https://us06web.zoom.us/j/82563302344?pwd=U1Y4SVJiRUlKOFAwY1dxS0JqZ2hXdz09

Description

This course provides an overview of income sourcing rules maintained by the United States. Sourcing rules are critical for non-residents, who are almost exclusively taxed by the United States on income directly sourced to the country. Sourcing has become increasingly important for American taxpayers—particularly corporate ones, who qualify for significant deductions on foreign-sourced income. This program provides background on how sourcing determinations are made, including allocating income items between different income categories. The program will also cover special rules in the sourcing context—specifically, those related to multi-year compensation arrangements.

Date

Dec 07 2021
Expired!

Time

11:00 am - 12:30 pm

Labels

Tax

Location

Zoom Call
Category
Integra International

Organizer

Integra International
Email
kathy.rose@integra-international.net