Online-Seminar
Grundlagen US-Steuerrecht

1. Introduction

A. Overview of International Tax Law

i. The Main Problem of International Tax
ii. Economics of Judicial Double Taxation
iii. Overview of Worldwide International Tax Systems

B. Jurisdiction to Tax and Definitions 

i. Outbound Transactions
ii. Inbound Transactions

C. The Source of Income

i. Interest
ii. Dividends
iii. Personal Services
iv. Rentals and Royalties
v. Real Property
vi. Personal Property
vii. Other Gross Income
viii. Residence for Source Rule Purposes

2. U.S. Income of Foreign Taxpayers

The Taxation of Non-Business Income

i. Taxation of Nonresident Individuals
ii. Taxation of Foreign Corporations
iii. Gross Basis Taxation of Nonresidents: “Fixed or Determinable, Annual or Periodical” Income (FDAP) 
iv. Exceptions

3. U.S. Income of Foreign Taxpayers

The Taxation of Business Income

i. “Engaged in a Trade or Business” in the U.S.
ii. “Effectively Connected” Income

a. U.S. Source Income
b. Foreign Source Income
c. Income Effectively Connected to a Pre-existing Trade or Business, Effectively Connected Income Election

iii. Review of Basic Regime for Nonresidents
iv. The Branch Profit Tax

4. Transfer Pricing from the U.S Point of View

A. The Transfer Pricing Problem
B. Arm’s Length Principle
C. Controlled and Uncontrolled Transactions
D. Overview of Transfer Pricing Methodologies
E. Other Key Features Under Code Section 482
F. Penalties
G. Advanced Pricing Agreements
H. Cost-Sharing

• Das Seminar wird mit „Zoom“ durchgeführt.
• Computer oder mobiles Endgerät mit Lautsprechern (alternativ: Kopfhörer) und laufende Kamera
• Stabile Internetverbindung
• Aktueller Browser (Internet Explorer 10 oder höher, Microsoft Edge 38.14393.0.0 oder höher, Google Chrome 53.0.2785 oder höher, Safari 10.0.602.1.50 oder höher, Firefox 49.0 oder höher)