Cross-Border Tax Issues

Training Provided by Lorman Education Services Cross-Border Tax Issues - Cross-border tax rules are confusing and numerous is your business at risk? Mistakes made in cross-border tax can result in your business incurring serious liabilities for taxes, interest and penalties. This seminar provides the perfect opportunity to get the most current information on all aspects of complicated cross-border issues. Learn from leading tax experts about the Canadian and U.S. tax rules, personal taxation and customs issues. Walk away with a real-world road map for meeting all your obligations and keeping your company in safe harbors. Benefits for You Tips on complying with Canadian reporting requirements arising from U.S. investments Learn the U.S. federal tax rules for inbound taxation Stay up to date on developments in the Canada-U.S. income tax treaty Get a crash course in U.S. sales and use tax Expert advice on handling U.S. customs issues for Canadian exporters to the U.S.

Cross-Border Tax Issues 8:30 am 9:00 am Registration

9:00 am 9:10 am Opening Remarks
Terence Wong, C.A., CPA
9:10 am 10:15 am Canadian Tax Rules on Outbound Taxation
Nicole Osolinsky, C.A.
Canadian Tax Considerations Relevant to Businesses Expanding Into the U.S.
Advantages and Disadvantages of Various Ownership and Financing Structures
Canada s Foreign Affiliate Rules
Canada-U.S. Tax Treaty Issues
Canadian Reporting Requirements Arising From U.S. Investments

10:15 am 10:30 am Break

10:30 am 11:30 am U.S. Federal Tax Rules on Inbound Taxation
Terence Wong, C.A., CPA
Taxation of Foreign People Investing in the U.S.
Withholding Taxes
Taxation of U.S. Real Property Interests
Reporting Obligations
Taxation of Foreign People Doing Business in the U.S.
Branch and Permanent Establishment
Related Party Financing, Repatriation of Profits and Withholding Taxes
Reporting Obligations
Choice of Entity

11:30 am 12:15 pm U.S. Transfer Pricing Developments
Michael Hoffman, Ph.D.
Global and Canadian Transfer Pricing Developments That May Impact U.S. Transfer Pricing
U.S. Transfer Pricing Developments, Including the U.S. Service Regulations
Recent Developments and Changes to the Competent Authority and Advance Pricing Arrangement Programs
Changes to the Canada-U.S. Income Tax Treaty Regarding Arbitration

12:15 pm 1:15 pm Lunch (On Your Own)

1:15 pm 2:15 pm U.S. State and Local Tax Rules
Hui Han, CPA
State Sales and Use Tax Basics
Franchise and Other Weird Taxes
When P.E. Doesn t Matter
Getting Caught How It Happens and What to Do
Common State Tax Oversights

2:15 pm 3:10 pm Personal Taxation Issues
Dale Hawn, C.A.
When Is a Canadian Employee Taxable in the U.S.?
When Does a Canadian Employee Create a U.S. Corporate Tax Problem?
U.S. and Canadian Payroll Reporting and Withholding Requirements
Managing Cross-Border Assignments With Secondment Arrangements
Structuring Employee Assignments to the U.S.

3:10 pm 3:25 pm Break

3:25 pm 4:15 pm Current U.S. Customs Issues for Canadian Exporters to the U.S.
Susan A. McDonald, CCS
Importer of Record Rules for Nonresident Importers
Border Security
Customs Procedures
Value for Duty Transfer Pricing and Valuation

4:15 pm 4:30 pm Panel Discussion Operating Structures and Other Considerations
Hui Han, CPA, Dale Hawn, C.A., Michael Hoffman, Ph.D.,
Susan A. McDonald, CCS, Nicole Osolinsky, C.A., and
Terence Wong, C.A., CPA

About The Training Provider: Lorman Education Services