Be aware of the unique compliance challenges that exist in the tax treatment of foreign-related income.
Foreign companies doing business in the U.S. need to navigate the issues around nexus and taxability in the various states. Most rules do not follow federal rules and lack of P.E. may not mean lack of nexus for income tax or sales and use taxes. Determining whether or not an entity is subject to state taxes is only the first step. The mechanics of how to arrive at the taxable state income takes many different factors into consideration. Furthermore, there are non-income taxes to comply with as well, such as sales and use taxes or gross receipts taxes. Lack of compliance in these areas can pose a detrimental financial risk to foreign entities and should be mitigated as much as possible.
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Agenda
Income Tax
- Nexus/Filing Requirements
- Group Composition/Elections
- Factor Representation
- International Tax Provisions Impacting the States
- GILTI
- Section 965 Repatriated Income
- Subpart F
- FDII
- Interest Expense Limitation
Indirect Taxes
- Wayfair and Economic Nexus
Other Unique Taxes
- Texas Margin Tax
- Oregon CAT
- Ohio CAT
- Washington B&O Tax
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Credits
OnDemand Course
This course was last revised on January 13, 2021.
Call 1-866-352-9540 for further credit information.
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Faculty
Daniel Cassidy, CPA
Clark Nuber PS
- Tax principal at Clark Nuber PS in Bellevue, Washington
- Practice focuses on taxation of corporate and international business transactions for domestic and foreign clients
- Has written several publications and is a regular speaker on topics related to international and corporate taxation
- B.S. and M.A. degrees, State University of New York at Buffalo
- Can be contacted at 425-454-4919 or [email protected]
Maria Keating
Clark Nuber PS
- State and local tax principal at Clark Nuber PS in Bellevue, Washington
- Practice focuses on all state and local tax issues with a heavy emphasis on income taxes for corporations, partnerships and other flow-through entities
- Conducts regular seminars and workshops on various state and local tax topics
- Regularly publishes articles and blog posts on state and local tax topics
- Member of AICPA and WSCPA
- CPA licensed in Washington State
- Master's degree in taxation and bachelor's degree in accounting, Florida Atlantic University
- Can be contacted at 425-709-4870 or [email protected]
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
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