US taxation of resident and non-resident aliens. 4 May 2022
The presentation will focus on US taxation of resident and non-resident aliens and will cover:
- the determination of who is treated as a resident alien and who is treated as a non-resident alien under US tax law;
- the 'substantial presence test' will be considered in detail and the potential application of the 'closer connection test' and income tax treaty residency 'tie-breaker rules' will also be reviewed;
- the application of US social security tax to non-citizens of the US who live and work in the US will be discussed, including the key 'standard' provisions of social security tax treaties entered into between the US and other countries (commonly referred to as 'totalization agreements');
- Q&A following the formal presentation.
Paul Bercovici, LLB presents this programme. Paul has spent his career at both large accounting firms as well as his own practice with a focus on international tax matters including advising US individuals on the income tax implications of working and living outside the US. He also advises foreign individuals on income tax implications of working in the US. Paul also advises foreign and domestic corporations with their US and offshore operations.
RSVP to [email protected].