Expanding markets have led to global opportunities for businesses, yet the tax consequences of international activities are often misunderstood. This webinar will introduce the most common concepts and concerns for companies in this realm, looking at foreign entities entering the U.S. and U.S. entities operating overseas. 

We will also discuss pertinent topics such as how foreign entities are classified for tax purposes, activities that make foreign entities subject to U.S. tax, U.S. rules for taxing international activities, modifications made by the Tax Cut and Jobs Act, and forms commonly used for international business activities.

Patrick is a partner with Culhane Meadows, a national law firm with a prominent international area practice. Patrick is a prolific contributor to many international tax journals, including Tax Notes and the Journal Of International Taxation. He is an active speaker and panelist for national seminars and webinars.

Learning Objectives:

• Identify how expanding markets have led to global business opportunities

• Recognize the tax consequences of international activities 

• Determine the most common concepts and concerns or business in the global market

• Identify how foreign entities are classified for tax purposes