The United States taxes foreign individuals and businesses on certain types of U.S.-source income. Presented by experienced international tax and business practitioner, Robert J. Misey, Jr., this two-hour audio seminar on July 17th will examine the U.S. federal income taxation of international activities for foreign companies and nonresident aliens who invest or are engaged in trade or business in the U.S. (“inbound” transactions).
Professionals in public practice and in industry will benefit from this presentation and will gain a practical understanding of how the U.S. taxes foreign individuals and companies deriving income in the United States. The presentation time will include ample opportunity for you to ask questions directly to Mr. Misey.
Program Topics
Misey will discuss:
U.S. sourcing rules
Withholding tax on fixed, determinable, annual or periodic income
Taxation of a U.S. trade or business
Branch profits tax
Taxation of U.S. real property interests
Anti-earnings stripping, and more!
Learning Objectives
Understand the U.S. system for taxing foreign individuals and companies on their non-business and their trade or business income
Know the U.S. income sourcing rules and how they apply to foreign individuals and businesses investing in or conducting business in the U.S.
Describe the fundamental U.S. tax withholding rules and procedures to comply with U.S. tax obligations
Register today for this insightful program on Thursday, July 17 at 1 PM Eastern, Noon Central; 10 AM Pacific.
ROBERT J. MISEY, JR., J.D., LL.M., M.B.A. is a shareholder with the law firm of Reinhart Boerner Van Deuren s.c. and co-chair of the firm's International Department. He concentrates his practice in the areas of international taxation, transfer pricing and tax controversies, and works with a wide range of clients from a variety of industries including manufacturing, service, energy, retail and entertainment.
For U.S. based multinationals, Rob helps clients maximize foreign tax credits and avoid U.S. taxation of foreign earnings to reduce the client's overall effective tax rate. For foreign owned clients, he coordinates with the client's global tax minimization strategy, using repatriation techniques to minimize U.S. withholding taxes. Rob’s background in transfer pricing allows him to assist multinational businesses with preparing documentation and negotiating Advance Pricing Agreements (APAs). He assists both U.S. and foreign investors in minimizing withholding taxes by taking advantage of applicable tax treaties and offshore corporations and trusts.
Rob's previous experience includes nine years as an attorney for the IRS. While he was with the IRS, he served as an international tax attorney in the Washington, D.C. national office and as a trial attorney and international tax specialist in San Jose, California and the Southeast Region. Rob has significant transfer pricing experience. He also managed the International Tax Services group for a region of a Big Five accounting firm.
Rob regularly shares his expertise and experience on international taxation with business and professional audiences at continuing education programs across the U.S. and U.S. possessions, as well as Canada. He has published numerous articles and is a co-author to the treatise U.S. Taxation of International Transactions, published by CCH. Rob also teaches international taxation at the Master of Tax program in the University of Wisconsin system.
Rob received his Juris Doctor and Master of Business Administration degrees from Vanderbilt University and his Master of Laws in Taxation, with high distinction, from Georgetown University, where he was the graduate student editor of The Tax Lawyer. A native of Milwaukee, Mr. Misey is licensed to practice in Wisconsin, California and the District of Columbia. His professional affiliations include membership in the Tax Section of the District of Columbia Bar Association. He is also a former Chair of the International Practice Section of the Wisconsin State Bar.
How the Audio Seminar Works
CCH’s live audio seminars require nothing more than a telephone connection. For the single per-site fee, you can have an unlimited number of listeners at your site participate, get up to speed and in-the-know on important topics, and get special bonus publications included with the seminar. Handout materials are provided in PDF format that you can download and copy for all those who will participate in the seminar at your location.
Practice Development Tip! Invite colleagues, business referral sources, clients and prospects to your office to listen in and participate on this seminar with you. They’ll appreciate your invitation to hear directly about this important topic.
If you are unable to attend this upcoming event and would like to order a recording—or if you would like to order recordings of past CCH Audio Seminars, please visit the CCH Audio Seminar Archive Library today.
Pricing:
Site License: $249 – Registration includes one telephone connection at one location, one master set of handouts (with permission to make additional copies for the participants at your location), an unlimited number of people in one listening room can participate, and one seminar bonus publication per registered site. ($25 CPE fee additional for each person wishing to receive a CPE certificate for their participation.)
CD Recording: $249 – The CD includes an audio recording of the event and handout materials in PDF format. Includes copy of seminar bonus publication with purchase. Available one week after the live audio seminar event. (Note: CPE credit is not available for the CD version of the presentation.)
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