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.