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Tax Treatment of International Payments

Gain insight into the many types of payments that are potentially subject to withholding requirements.

Payments to non-US persons are fraught with significant adverse consequences if the withholding agent does not comply with the withholding requirements. Sometimes a withholding obligation is easy to spot, but sometimes it is not. That is especially the case in connection with certain partnership-related transactions, which became subject to withholding requirements under the TCJA. This topic helps the persons responsible for withholding to understand how to identify their responsibility, and to determine the appropriate amount of the withholding. This information is critical to many types of persons who have control over payments made to non-US persons. The material provides an overview of how to reliably establish whether the recipient of the payment is a US person.

Runtime: 90 minutes
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Why Lorman?

Over 33 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

Chapter 3 Withholding

  • Sections 1441 and 1442 (Fixed, Determinable, Annual or Periodic Income)
    • When Does Withholding Apply?
    • Who Should Withhold?
    • Consequences of Noncompliance
  • Section 1445 (Foreign Investment in US Real Property)
    • When Does Withholding Apply?
    • Who Should Withhold?
    • Consequences of Noncompliance
  • Section 1446 (Partnership-Related Withholding)
    • When Does Withholding Apply?
    • Who Should Withhold?
    • Consequences of Noncompliance

Chapter 4 Withholding

  • Foreign Account Tax Compliance Act
    • When Does Withholding Apply?
    • Who Should Withhold?
    • Consequences of Noncompliance
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Why Lorman?

Over 33 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 Course

This course was last revised on January 21, 2020.

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

  • ISM 1.5
     
  • Participants who successfully complete this program will receive 1.5 hours of continuing education. They may be applied toward ISM CPSM, CPSD or C.P.M. recertification. ISM's consent to approve hours for this educational event is not an endorsement of this program or its content by ISM.
     

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

MP3 Download

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

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Why Lorman?

Over 33 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

Stanley A. Barsky, Esq.

Stanley A. Barsky, Esq.

EisnerAmper LLP

  • Principal in the New York office of EisnerAmper LLP
  • Practice involves a broad range of transactional and general advisory tax matters, with a focus on international tax issues
  • Conducts regular seminars and workshops on numerous tax issues, including transactional and international tax matters, accounting methods, and others
  • Wrote several publications related to the areas of transactional and international tax matters, accounting methods, and others
  • American Bar Association, New York State Bar Association
  • LL.M. degree, New York University School of Law; J.D. degree, cum laude, University of Miami School of Law; B.S. degree, Vanderbilt University
  • Can be contacted at 347-735-4724 or [email protected]
Mark Tadros, CPA

Mark Tadros, CPA

EisnerAmper LLP

  • Senior manager in the New York office of EisnerAmper LLP
  • Practice is centered on assisting international individuals and small businesses with ties to multiple countries meet their U.S. tax obligations
  • American Institute of Certified Public Accountants, New York State Society of CPAs
  • Can be contacted at 212-891-8751 or [email protected]
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Product ID: 406241
Published 2020
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