U.S.-European Union Dual Taxation Issues: Residency Determinations, Treaty Benefits, Digital Taxation
Note: CLE credit is not offered on this program
A live 110-minute CPE webinar with interactive Q&A
This webinar will cover income tax treaties with several European countries in detail. It will examine the specifics and nuances of U.S. income tax treaties with France, Germany, Portugal, Spain, and other European countries to minimize taxes and secure benefits offered for taxpayers with dual filing obligations.
- U.S.-EU dual taxation: introduction
- Permanent establishment
- Digital commerce
- An analysis of taxation and U.S. income tax treaties
- Other countries
- Dual taxation relief
- Treaty benefits
- Foreign tax credits
- Foreign earned income exclusion
- Other relief
- Other considerations
The panel will review these and other critical issues:
- How is domicile established in the U.S. and France?
- What treaty provisions are available to mitigate taxation for dual taxpayers?
- How is residency determined in certain countries in Europe?
- How has the digital economy affected the sourcing determinations in the U.S. and EU?
- What steps can be taken to lessen or avoid dual taxation?
Goosmann Law Firm
Mr. Dorwart is an Omaha litigation attorney who works as a cross-border collaborator on civil litigation issues for... | Read More
Mr. Dorwart is an Omaha litigation attorney who works as a cross-border collaborator on civil litigation issues for business leaders, start-ups, CEOs, investors and venture capitalists. His fluency in French allows him to help businesses with ties in European countries on various issues from contract disputes, trademark infringement, business and shareholder disputes, intellectual property theft, and homeowners’ association disputes. Mr. Dorwart also helps start-up businesses to large corporations within the hemp ag and green energy sectors with drafting contracts, entity formation, trademarks, mergers and acquisitions, purchase agreements, and venture capitalist funding.Close
Sheila Fraser, CPA, CA (Canada), EA (USA)
Senior Tax Accountant
Pilotage US Tax & Accounting AG
Ms. Fraser's areas of expertise include estate, gift, and inheritance taxation and planning, and nonresident... | Read More
Ms. Fraser's areas of expertise include estate, gift, and inheritance taxation and planning, and nonresident withholding tax for Swiss or other non-US persons living or owning property in the US. She advises on interpretation of tax treaties to eliminate double taxation of US citizens living abroad, including persons living in Switzerland under the lumpsum (forfait) tax regime. Ms. Fraser is a Certifying Acceptance Agent, serving non-US persons needing an Individual Taxpayer ID number (ITIN). She works closely with US and Swiss attorneys, certified tax experts, accountants, fiduciaries, estate executors and heirs. Ms. Fraser's clients include Swiss Private Banks and Asset Management firms whom she helps tailor their US tax reporting products and services to meet the needs of their US customers.Close
Gómez-Acebo & Pombo
Mr. Martínez-Matosas advises multinationals, venture capital and private equity entities groups on their... | Read More
Mr. Martínez-Matosas advises multinationals, venture capital and private equity entities groups on their acquisitions, investments divestitures or restructurings in Spain and abroad. Wide experience in LBO and MBO transactions, optimization of multinational’s global tax burden, transfer pricing policies, private client/wealth management, sports law and tax controversy/litigation.Close
Patrick J. McCormick, J.D., LL.M.
Culhane Meadows Haughian & Walsh
Mr. McCormick specializes in the areas of international taxation, tax compliance, and offshore reporting... | Read More
Mr. McCormick specializes in the areas of international taxation, tax compliance, and offshore reporting obligations. He published national articles and given numerous national and local presentations on assorted areas of tax and estate planning law, including international tax and offshore compliance issues. His latest article on PFICs is titled Tax Reporting Implications of Foreign Mutual Funds. He is licensed to practice in the States of New Jersey, Florida, and Georgia, and the Commonwealth of Pennsylvania.Close
Early Discount (through 05/07/21)
CPE credit processing is available for an additional fee of $39.
CPE processing must be ordered prior to the event. See NASBA details.