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OnDemand Webinar

Foreign Affiliates:State Income Tax Implications

Are you aware of the unique compliance challenges that exist in the tax treatment of foreign-related income?

In our expanding global economy, many foreign corporations are increasingly transacting business in the United States. This ondemand webinar will focus on common state income tax issues faced by foreign corporations transacting business in the U.S., including several key differences between state and federal income taxation of foreign corporations. We will also discuss common state income tax issues faced by U.S. corporations that invest in or transact with foreign affiliates.


Runtime: 94 minutes
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Why Lorman?

Over 32 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

State Taxation of Foreign Corporations (Inbound Investments)

  • Jurisdiction to Tax
    • Constitutional Limitations
    • Public Law 86272
    • Comparison to Federal Standards
  • Tax Base
    • Conformity to Treaty Protections and Federal "Effectively Connected Income"
  • Apportionment

Inclusion of Foreign Corporations in Combined Reports

  • Water's Edge vs. Worldwide Reporting
  • 80/20 Companies
  • Tax Havens

Taxation of Income From Foreign Affiliates (Outbound Investments)

  • Dividends From Foreign Subsidiaries
  • Subpart F Income

Transactions With Foreign Affiliates

  • Add-Back Statutes
  • Transfer Pricing
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More Program Information

Why Lorman?

Over 32 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 Webinar

This course was last revised on September 18, 2014.

Call 1-866-352-9540 for further credit information.

No Credit Available

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

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More Program Information

Why Lorman?

Over 32 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

Lindsay M. LaCava

Lindsay M. LaCava – Moderator

Baker & McKenzie LLP

  • Partner in the New York office of McDermott Will & Emery LLP
  • Assists businesses and individuals with the state and local tax consequences of various transactions and activities and with all stages of state and local tax controversies, including the audit, administrative appeal, trial court, and appellate court stages
  • Frequent speaker and writer on a variety of state and local tax topics, including a recent series in State Tax Notes on sales factor issues
  • Member of the Connecticut Bar Association Tax Section’s Executive Committee, the New York State Bar Association Tax Section’s Committee on New York State Taxes, and the American Bar Association Tax Section’s State and Local Tax Committee
  • Admitted to practice in Connecticut, New York, and the United States Tax Court and a certified public accountant
  • J.D. degree, summa cum laude, Quinnipiac University School of Law
  • LL.M. degree in taxation, New York University School of Law
  • B.S. degree, magna cum laude, University of Connecticut
  • Can be contacted at [email protected] or 212-547-5344
Maria P. Eberle

Maria P. Eberle

McDermott Will & Emery

  • Partner in the New York office of McDermott Will & Emery LLP
  • Assists businesses and individuals on a variety of state and local tax issues including litigation assistance at all stages of state and local tax controversies, including the audit, administrative appeal, trial court, and appellate court stages
  • Served as an adjunct professor at Quinnipiac University School of Law
  • Frequent speaker and writer on a variety of state and local tax topics, including a recent series on New York Tax Reform and a recent series in State Tax Notes on sales factor issues
  • Member of the New York State Bar Association Tax Section’s Committee on New York State Taxes; member of the Connecticut Bar Association and the American Bar Association Tax Section’s State and Local Tax Committee
  • Admitted to practice in Connecticut and New York
  • J.D. degree, magna cum laude, Quinnipiac University School of Law
  • LL.M. degree in taxation, New York University School of Law
  • B.A. degree, cum laude, New York University
  • Can be contacted at [email protected] or 212-547-5702
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Why Lorman?

Over 32 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.

All of your training, right here at Lorman.

Pay once and get a full year of unlimited training in any format, any time!

  • Live Webinars
  • OnDemand Webinars
  • MP3 Downloads
  • Course Manuals
  • Audio Recordings*
  • Executive Reports
  • White Papers and Articles
  • Sponsored Live Webinars

Additional benefits include:

  • State Specific Credit Tracker
  • Members Only Newsletter
  • All-Access Pass Course Concierge

* For audio recordings you only pay shipping

Questions? Call 877-296-2169 to speak with a real person.

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Product ID: 394249
Published 2014
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