Course: Cross border withholding taxes and other special US tax topics

This course is designed to assist practitioners in determining:
-when US income source will be withheld upon
-whether a US tax return should be filed
-the rate of withholdings under the Treaty for various types of income
-when Canadian income will be withheld upon
-whether a Canadian tax return should be filed

The course will also cover special filings situations such as:
-CWAs
-reduced FIRPTA withholding
-reg 102 & 105 considerations
-treaty based 1120-F filing considerations