US Taxation of Foreign Partners in US Partnerships
2 PM EST
Co-Sponsored by: the ABA International Taxation Section Partnerships and LLCs Committee
We will be covering the various topics of taxation of foreign partners. We will focus on the specifics of the 3 withholding regimes- Sales of real property (FIRPTA); effectively connected income (ECI); and interest, dividend, Rental, and royalty income (FDAP); strategies to avoid partner status and the taxation that flows therefrom, and the effects of FATCA.
- James Lynch, Sobel & Co LLC CPAs
- Robert Misey Esq, Reinhart Boerner Van Deuren PC
- Patricia McDonald, Baker & McKenzie