This presentation will provide an overview of U.S. federal taxation of foreign persons and business entities, including net-basis taxation of income effectively connected with a U.S. trade or business and gross-basis withholding taxation of certain U.S. source income. It will provide new practitioners with an introduction to the rules determining source of income and the effect of U.S. tax treaties on inbound tax planning. The presentation will introduce new practitioners to current developments, including guidance on inversions and earnings stripping.
This “Off the Record” luncheon program is sponsored by the New Tax Practitioners Committee of the D.C. Bar Taxation Section.
Remarks made during “Off the Record” programs may not be used for publication. Doors open at 11:30 am.