This CPE self-study course covers effectively connected income (ECI), branch profits tax (BPT), branch level interest tax, and 1120-F with treaty-based form compliance in more detail with computational examples. It then covers detailed rules regarding sourcing, withholding tax (WHT), Foreign Account Tax Compliance Act (FATCA), and the associated compliance with examples.
Finally, it covers the definition of a U.S. Real Property Interest (USRPI) and U.S. Real Property Holding Corporation (USRPHC), the applicability of the Foreign Investment in U.S. Real Property Tax Act of 1980 (FIRPTA) to certain transactions and the exceptions, and the FIRPTA withholding rules (and exceptions).
This course is being offered by a 3rd party vendor and will not be accessible on your My CPE page. Webinar access information will be emailed directly to you by AICPA.