About This Course
This CLE program examines the U.S. tax implications that can arise in immigration practice when clients have foreign assets, international income, or connections to multiple countries. The presentation will address the rules for determining U.S. tax residency, applicable tax treaty provisions, taxation of foreign income and investments, employment tax obligations, and totalization agreements. Additional topics include estate and gift tax exposure, as well as reporting obligations for foreign bank accounts, financial assets, and business interests.
Attendees will gain a practical understanding of common cross-border tax issues affecting clients with international ties and learn to recognize situations in which coordination with a tax professional may be necessary.
