Withholding of Taxes on Payments to Foreign Persons and Entities

CD & Manual
  386464TMX $219.00 USD Add to Cart
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 89 Min. Audio MP3 - No shipping cost
   386464POD $219.00 USD Add to Cart
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What is a Podcast?

Benefits

In an increasingly global society, many U.S. payors of items of income are unknowingly subject to withholding tax obligations for payments to foreign individuals and entities. Understanding the rules for withholding on these payments can reduce liability to the IRS. After this teleconference, you will be able to identify when income is subject to withholding, evaluate the proper procedures to withhold and comply with the proper documentation.


Agenda

Types of Income Subject to Withholding
  • Dividends, Interest, Rents and Royalties
  • Compensation
  • Partnership Income
  • Withholding on Purchases of U.S. Real Estate
Determining the Beneficial Owners of Income
  • Documentation
  • Presumptions in the Absence of Documentation
Intermediaries
  • Qualified Intermediaries
  • Nonqualified Intermediaries
Compliance
  • Forms 1042 Package
  • Form 8804 for Partnership Withholding Tax
  • Complying With the Foreign Investment in Real Property Tax Act

Faculty

Adam R. Konrad, Reinhart Boerner Van Deuren s.c.
Robert J. Misey Jr., Reinhart Boerner Van Deuren s.c.


Adam R. Konrad
  • Member of the Business, International and Tax Departments of Reinhart Boerner Van Deuren s.c. in Milwaukee
  • Assists clients in a wide range of industries with international tax and business matters such as mergers and acquisitions, transfer pricing and export benefits
  • J.D. and LL.M. degrees in international and comparative law, Cornell Law School
  • Studied international law at Université Paris I Panthéon-Sorbonne in Paris, France, as well as at Bucerius Law School in Hamburg, Germany
  • Reach him at either 414-298-8737 or akonrad@reinhartlaw.com

Robert J. Misey Jr.
  • Shareholder in Reinhart Boerner Van Deuren s.c.’s Tax and International Departments, and co-chair of the International Department
  • Practices in the areas of international taxation and tax controversies
  • Works with a wide range of clients from a variety of industries, including manufacturing, service, energy, retail and entertainment
  • Previous legal experience includes nine years as an attorney for the IRS
  • Published numerous articles and is an author of the books titled U.S. Taxation of International Income and International Provisions of the Tax Reform Act of 2004, both published by CCH
  • J.D. and M.B.A. degrees, Vanderbilt University
  • LL.M. degree in taxation, with high distinction, Georgetown University
  • Reach him at rmisey@reinhartlaw.com





These Materials are Designed For

Accountants, tax managers, accounts payable professionals, bookkeepers, CFOs, controllers, enrolled agents, business managers and owners, presidents, vice presidents, CEOs, business and financial analysts, risk managers, operations managers, consultants and attorneys

CD & Manual - CD Set with bound 50 page manual
Podcast - 89 Minute MP3 with 50 page electronic manual - Immediate Access and No Shipping Cost