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U.S. Taxation of Foreign Businesses With Activity in the United States
Taxes

U.S. TAXATION OF FOREIGN BUSINESSES WITH ACTIVITY IN THE UNITED STATES

Cost $15.00
Presentation Length 1.0 hour

Recorded DateJanuary 18, 2022
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaTaxes
Course LevelBasic
Who Should AttendCPA - small firm
CPA - medium firm
CPA - large firm
Enrolled Agent
Other
Small Business Owner
Series: Taxes, Enrolled Agents
Course Description

When does a foreign business have to pay U.S. tax? It depends on whether the foreign business comes from a treaty or a non-treaty country.  If subject to U.S. tax, it must pay at a 21% rate on its business income. This session will dive into the standards of imposing U.S. tax for businesses coming from a treaty (permanent establishment) or a non-treaty (trade or business) country.  We will also discuss the determination of the branch profits tax. 

Learning Objectives:


  • Identify the treaty (permanent establishment) versus the non-treaty (trade or business) standard for being subject to the U.S. taxing jurisdiction

  • Determine how to effectively connect income for a foreign business subject to U.S. tax

  • Recognize the branch profits tax

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PLEASE NOTE: ARCHIVED WEBINARS DO NOT QUALIFY FOR CPE
Linkedin

Robert Misey, J.D., LL.M.

Reinhart Boerner Van Deuren s.c.
Chair of the International Department
[email protected]
(312) 207-5456

Reinhartboernervan

Robert Misey leads the International Department for the law firm of Reinhart Boerner Van Deuren and is a former trial attorney for the IRS Chief Counsel (International) in Washington, DC. Robert is Chair of the International Tax Committee for the ABA and a member of the bar in California, Wisconsin, and the District of Columbia. He is also the author of the book, A Practical Guide to U.S. Taxation of International Transactions and Federal Taxation: Practice and Procedure.

About Our Presenter

Reinhartboernervan
At Reinhart Boerner Van Deuren, we know that every trusted relationship begins with understanding. That is why each of our committed attorneys takes the time to listen critically, learn the unique attributes of each client’s business, and work together to build a foundation for success that goes beyond providing legal services. While doing so, we draw upon an exceptionally broad base of experienced attorneys and deep knowledge of the industries and sectors we serve. This blend of active understanding grounded by informed perspective equips our attorneys to deliver uniquely creative, yet efficient, legal counsel.