This course covers income sourcing rules for United States income tax purposes.
This course covers income sourcing rules for United States income tax purposes. Coverage begins with overview of why income sourcing rules dictate American tax requirements for nonresidents. It also covers assorted income tax sourcing categories, with exceptions to general rules and treaty alterations.
This course will cover the following Topics: • Income Sourcing Rules • Interest • Dividends • Personal Services Income • Multiyear Compensation Arrangements • Income from Property Use • Income from Property Disposition • Other Rules of Note • Foreign Derived Intangible Income • Domestic Corporations - FDII • Foreign Derived Intangible Income
Field of Study: Taxes
Lambers, Inc. is a leader in review courses for the EA, AFSP, and CPA exams. Lambers also offers IRS Continuing Education for Tax Preparers and CPE for CPAs. Accounting and finance professionals around the world incorporate Lambers products into their training programs.
J.D., LL.M.
Patrick McCormick is one of the United States’ pre-eminent international tax authorities, publishing his first treatise on nonresident tax in 2021. Patrick is a globally recognized international tax speaker, regularly giving programs to audiences around the world (both in person and virtually) on all aspects of international tax considerations. In 2020 alone, Patrick’s programs on multinational tax issues received more than 100,000 registrations – with the vast majority of those registrants attending multiple programs given by Patrick. In feedback for Patrick’s programs, attendees consistently note that Patrick is their go-to for international tax coursework, in part for his ability to simplify complex international topics.
