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 provided by a third-party vendor. Please note that login instructions will not be available in the ‘My Upcoming CPE’ section of the NESCPA website. Instead, the login instructions will be sent directly to you via email by CalCPA (calcpa@calcpa.org). Upon completing the course, your hours will be recorded in the ‘My CPE Tracker’ section of the NESCPA website.