Global Mobility from a Tax Perspective 25-26

Overview

This course will consider federal income, estate tax, and California tax upon an international move into or out of the US and California, specifically.

Highlights

• Effect of community property
• Application of treaties
• Federal income and estate tax
• California income tax

Prerequisites

None.

Designed For

CPAs and Attorneys working with clients with international interests.

Objectives

• Determine the domicile and residency of globally mobile individuals
• Recognize cross-border challenges, including conflict of law
• Identify issues in income and estate tax for federal, state, and non-US purposes

Preparation

Some knowledge of residency and domicile is preferred.

Notice

This course is offered by a 3rd party vendor. Login instructions will not be accessible in the My CPE Tracker section of the ISCPA website. Login instructions will be emailed directly to you by California Education Foundation (CalCPA).