Content Provider
Offitkurmanlogo

Ea credits middle
Self-Study CPE
INTERNATIONAL TAX: CONCEPTS IN A GLOBAL SOCIETY
View Details/Register
MANAGING COMPLEX IRS AUDITS OF MIDSIZE BUSINESS TAXPAYERS - EXPANDED
View Details/Register
INTRODUCTION TO PROCONNECT TAX ONLINE: LIVE DEMO
View Details/Register
UNDERSTANDING PARTNERSHIP TAXATION: DISTRIBUTIONS
View Details/Register
U.S. TAX IMPLICATIONS FOR FOREIGN ACQUIRERS OF U.S. COMPANIES
View Details/Register
ESOP OVERVIEW FOR OWNERS, CFOs & CPAs
View Details/Register
1099 REGULATIONS & CHALLENGES
View Details/Register
FRINGE BENEFITS ALPHABET SOUP
View Details/Register
AMENDING TAX RETURNS: THE X FACTOR
View Details/Register
Free cpece webinars
International Tax: Employee Compensation

INTERNATIONAL TAX: EMPLOYEE COMPENSATION

Available Date(s)
Friday, February 11, 2022: 9:30AM EST

Cost Free
CPE Credits 1.5 hours
Subject Area 1.5 - Taxes (Federal Tax)
CE Credits 1.0 hour
Course Id# - HURS9-T-00784-20-O
Course Level Intermediate
Instructional Method Group Internet Based
Prerequisites None
Advanced Preparation None
Course Description

This program provides an overview of the tax rules relevant in multinational compensation—income which is subject to either tax or withholding by multiple jurisdictions. Covered within this program will be basic sourcing rules for income and treaty modifications to default American rules for non-resident personal services taxation and options for American taxpayers to exclude foreign-sourced earned income through the foreign earned income exclusion. The program will also detail the special rules for multiyear compensation, i.e., compensation attributable to multiple years of work/numerous places of performance.

Learning Objectives:


  • Recall an overview of the tax rules relevant to multinational compensation

  • Identify sourcing rules for income as well as treaty modifications

  • Recognize the special rules for multiyear compensation

Linkedin
Offitkurmanlogo

Patrick McCormick is a Principal attorney in Offit Kurman’s Business Law & Transactions group, focusing his practice entirely on international tax matters. Mr. McCormick represents both business and individual clients on all aspects of United States international tax rules, both from an income tax and estate/gift tax perspective. Mr. McCormick has worked with clients in over 80 countries on American tax considerations of multinational activities, cultivating specialized knowledge in every area of United States multinational tax rules. His narrow focus has facilitated expertise in the field, trusted by clients and advisors around the world to obtain optimal results on international tax matters.

Mr. McCormick is regarded as a primary and prolific authority on American-side international tax matters. He speaks regularly on all aspects of international tax to tens of thousands of attendees annually, functioning as the primary international tax resource for national organizations including CPAacademy.org, Strafford, Lawline, and Leimberg Information Services. He is a regular contributor to America’s premier tax law publications, including Tax Notes, Journal of Taxation, Tax Notes International, and Law360.

Mr. McCormick published his first treatise on international tax matters, Allocation and Apportionment Rules Under Secs. 861-865, for Thomson Reuters’ Catalyst platform, in October 2021. In late 2021, he also released a 15-hour digital course entirely dedicated to nonresident taxation, United States Tax Considerations for Nonresident Taxpayers. Mr. McCormick has been named a Super Lawyers Rising Star from 2016-2022.

Mr. McCormick counsels a range of clients from individuals to businesses with their international tax and legal needs. When counseling individual clients, Mr. McCormick assists with residency planning, asset ownership structuring, and minimization of global income tax bills for foreign-sourced income items. His business client representation includes an extensive scope of multinational transactions, including classification of foreign entities, options for structuring multinational transactions, and minimization of American anti-deferral tax mechanisms. Mr. McCormick’s specific and comprehensive practice allows him to assist clients when international factors are most relevant.
 

 

 

Frequently Asked Questions
  • To receive CPE credit, you must register for the webinar before it starts.
  • CPE is available to all eligible participants within 24 hours of each webinar.
  • To receive CPE for multiple attendees, at least one person must sign up for the webinar. The post-webinar email contains a link to instructions for the proctor letter. Alternatively, you may log in to your account following the webinar and click on the MY ACCOUNT button to find a link to instructions. For paid courses, payment needs to be made for each attendee before credit will be issued.
Handout Materials
Presentation Slides
Nasba

NASBA Approved

CPAacademy.org (Sponsor Id#: 111889) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

Irs

EA Approved

CPAacademy.org (Sponsor Id#: HURS9) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

About Our Presenter

Offitkurmanlogo
Offit Kurman is one of the fastest-growing full-service law firms in the United States. With offices in seven states and the District of Columbia, Offit Kurman is well-positioned to meet the legal needs of dynamic businesses and the individuals who own and operate them. For over 30 years, they’ve represented privately held companies and families of wealth throughout their business life cycles.