Kirsten Burmester Analyzes Cross-Border Matters at 32nd Annual Institute on Current Issues in International Taxation
December 19, 2019, 4:15 PM - 5:00 PM
| Panelist: | Kirsten Burmester |
| Program: | Cross-Border Individual Matters |
| Event Sponsor: | The George Washington University Law School and IRS, 32nd Annual Institute on Current Issues in International Taxation |
| Where: | JW Marriott
1331 Pennsylvania Avenue
Washington, DC 20004
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| Registration: | Click Here To Register |
This panel will discuss recent developments impacting the taxation of outbound and inbound cross-border investments by individuals. Specific topics covered may include:
- GILTI and other outbound planning issues for individual U.S. shareholders, including how the proposed GILTI high-tax exception may impact an individual’s decision to make a section 962 election.
- Implications of section 958 on U.S. individual ownership of foreign corporations through domestic partnerships, including the effect on PFICs.
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Lingering section 965 issues for individuals.
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Practical issues raised by the proposed section 1446(f) regulations.
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Tax treaty application to individuals.
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FIRPTA and other international tax issues for foreign investors in qualified opportunity zones.