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U.S. International Tax and Compliance Update

U.S. INTERNATIONAL TAX AND COMPLIANCE UPDATE

Cost $12.50
Presentation Length 1.0 hour

Recorded DateDecember 14, 2020
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaTaxes
Course LevelBasic
Course Description

With clients’ international travel plans destroyed by the pandemic and a changing landscape for personal and business planning, we all must stay current on the associated threats and opportunities to ourselves and our clients. In this webinar, we will explore how to inform, protect, and defend clients with respect to current and future international tax and estate planning.

Learning Objectives:


  • Identify COVID-19 travel restrictions that can have “unintentional” consequences to U.S. taxpayers including current U.S. income tax residence law, the initial IRS reaction, the potential use of income tax treaty benefits, the effect on domicile, and remaining issues and planning alternatives

  • Define IRS COVID-19 FAQs on U.S. Trade or Business and U.S. Permanent Establishment issues

  • Recognize recent IRS guidance on filing Form 8858 for single-member foreign eligible entities and foreign branches and claiming the foreign earned income exclusion for U.S. persons that had to return to the United States

  • Determine what happens if Congress reinstates IRC §958(b)(4) to again prevent “downward attribution,” and thus avoid unexpected U.S. shareholders of controlled foreign corporations

  • Recall International compliance

  • Define expatriation—the ultimate tax plan

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PLEASE NOTE: ARCHIVED WEBINARS DO NOT QUALIFY FOR CPE
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Alan S. Gassman, J.D., LL.M., is a board-certified estate planning and trust lawyer who practices in Clearwater, Florida. He has an LL.M. in taxation from the University of Florida and practices in trust and estate planning, tax, wealth preservation, and the representation of physicians and medical practices.

Mr. Gassman speaks at many tax conferences, national programs, and webinar platforms, including Bloomberg BNA Tax and Accounting and the Notre Dame Tax and Estate Planning Institute.

 

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Les Share has advised clients in numerous and diverse areas such as Broadway theatrical productions, real estate like-kind exchanges, and Internet matters. He speaks at various U.S. and Caribbean seminars on subjects ranging from Florida and offshore trust law, advanced asset protection techniques, U.S. tax treaties, representing a foreign investor in an Internal Revenue Service audit, the role of the Internet in U.S. tax planning, and preferred structures for U.S. persons investing overseas and engaging in foreign business activities.

About Our Presenter

Gassman crotty den

Our firm was formed in 1987 with one lawyer and a shared secretary and receptionist to provide representation to professionals, business owners and retirees in their estate and related tax and personal planning, business and corporate needs.

Since then we have grown to 6 lawyers and over 20 staff, which we have found over the past two decades to be the best size for us. We are very proud of our team, our systems, and our dedication to providing the best and most appropriate legal services for all clients, whether big or small. Our lawyers meet together almost every morning to discuss and work together on cases, strategies and practice improvement projects in order to work the most efficiently and effectively for our clients. We like what we do and enjoy working together.