About This Course
This comprehensive CLE course will examine the many jurisdictional bases for the imposition of tax on extra-territorial income. The course will focus on natural persons and the meanings that are typically ascribed to the variety of bases for the code.
The course will cover state statutes as well as some countries’, residence status for the purpose of tax treaties, dual residents, the planning for and acquisition of status, planning for and relinquishing status, expatriation, and the enforceability of departure tax.
The course will address both the theoretical and practical considerations involved and use illustrative examples to better clarify key areas.