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United States Tax Considerations for Non-Resident Business Enterprises

1h 1m

Created on December 07, 2021

Intermediate

CC

$89

Overview

Historically, the United States has imposed a tax on a non-resident, either on income effectively connected to the non-resident's United States trade or business or (where a tax treaty applies) business profits attributable to a non-resident's United States permanent establishment. This program will provide background on the United States' historical approach to taxing foreign-based businesses with domestic trade or business activities, looking at the standards for finding a trade or business/permanent establishment. The evolution of the standard will also be covered, emphasizing the continuing adaptation of the norm for a digitized economy.


Learning Objectives:

  1. Review the history of the United States' taxation of foreign-based businesses with domestic trade or business activities

  2. Identify the standards for finding a trade or business/permanent establishment

  3. Explore the adaptation of standards for finding a trade or business/permanent establishment to the digitized economy



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