On-Demand: Intermediate Foreign Certificate Program
IRS Program #: see individual live events for program #
CTEC #: see individual live events for program #
CTEC #: see individual live events for program #
CE: 13 IRS & 13 CTEC credits
Materials
Course Description
This Intermediate Certificate in Foreign Topics provides a deeper analysis of some of the international tax concepts. This course builds upon the topics discussed in the Basic Foreign Topics Certificate Program.
Upon completion of the program, the EA will be able to identify common scenarios with international tax implications. Additionally, the EA will be able to determine alternatives for tax planning at the international level. This course serves as the foundation for the Advanced Foreign Topics Certificate Program.
This Certificate focuses on foreign investments made by U.S. individuals., commonly referred to as outbound investments. The first component of the Certificate analyzes and discusses concepts that are commonly found in the international tax arena. This includes the identification of Controlled Foreign Corporations (CFC), Passive Foreign Investment Companies (PFIC), and Foreign Partnerships, among others.
The second component of this Certificate applies the concepts of the first stage and discusses common scenarios encountered by U.S. individuals with foreign investments, for example, owning foreign real estate or leaving the U.S. This part also encompasses some of the reporting obligations that are required for the holding of CFCs, PFICs, and foreign branches.
The third component is 100% practical and allows the student to put into practice the knowledge acquired in the first two components.
Learning Objectives:
- Identify and provide tax advice concerning federal tax implications of investments made by U.S. individuals/businesses in foreign jurisdictions, including foreign corporations, foreign branches, foreign partnerships, foreign passive investments and foreign trusts.
- Learn to fill respective international filing requirements for each of the above.
Presenters
Rita Ryan, JD, LLM
Rita leads Wolf’s International Tax Services Practice, where she focuses on tax planning and compliance for international holdings. Rita has extensive experience advising clients on the tax aspects of cross-border business activities, structuring international investments, and the United States compliance obligations relating to these activities and investments for both entities and individuals. Rita also works with other tax professionals as a trusted advisor to identify necessary reporting, advise on filings, or review work papers and prepared forms to ensure accuracy in this evolving international compliance landscape.
Read their full bio here!
Rita leads Wolf’s International Tax Services Practice, where she focuses on tax planning and compliance for international holdings. Rita has extensive experience advising clients on the tax aspects of cross-border business activities, structuring international investments, and the United States compliance obligations relating to these activities and investments for both entities and individuals. Rita also works with other tax professionals as a trusted advisor to identify necessary reporting, advise on filings, or review work papers and prepared forms to ensure accuracy in this evolving international compliance landscape.
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Liz Zitzow, EA
Liz Zitzow is an Enrolled Agent licensed to practice before the IRS with over 34 years of experience in US taxation and 23 years specializing in British/US tax issues. She is the Managing Director of British American Tax and oversees all aspects of the business, providing personal consultations to clients. She does a lot of Streamline Foreign Offshore Procedures (SFOP) nonfiler cases and occasionally opts for so-called “quiet disclosure” when SFOP won’t work.
Read their full bio here!
Liz Zitzow is an Enrolled Agent licensed to practice before the IRS with over 34 years of experience in US taxation and 23 years specializing in British/US tax issues. She is the Managing Director of British American Tax and oversees all aspects of the business, providing personal consultations to clients. She does a lot of Streamline Foreign Offshore Procedures (SFOP) nonfiler cases and occasionally opts for so-called “quiet disclosure” when SFOP won’t work.
Read their full bio here!
Anuar Estefan
Anuar Estafan's practice focuses on the international tax consequences of cross-border investments, in the planning, transactional, and controversy contexts. Mr. Estefan has broad experience with international tax planning, controversy and compliance, and commonly advises clients on a variety of U.S. international tax issues including the application of U.S. anti-deferral regimes, foreign tax credit planning, and tax treaty planning. Mr. Estefan has successfully represented clients in audits before federal and state tax authorities, and in litigation in Tax Court, working in cases involving international tax issues.
Anuar Estafan's practice focuses on the international tax consequences of cross-border investments, in the planning, transactional, and controversy contexts. Mr. Estefan has broad experience with international tax planning, controversy and compliance, and commonly advises clients on a variety of U.S. international tax issues including the application of U.S. anti-deferral regimes, foreign tax credit planning, and tax treaty planning. Mr. Estefan has successfully represented clients in audits before federal and state tax authorities, and in litigation in Tax Court, working in cases involving international tax issues.
Krish (PK) Perinkulam, EA, MST
Krish Perinkulam (PK) is the President of North Phoenix Tax Relief based in Phoenix, Arizona. He holds a Master of Science degree in Taxation from Golden Gate University, and an MBA with a specialization in Finance from Aspen University, Colorado. He is an Enrolled Agent, an NTPI Fellow®, a Certified Tax Resolution Specialist, and a Certifying Acceptance Agent.
Read their full bio here!
Krish Perinkulam (PK) is the President of North Phoenix Tax Relief based in Phoenix, Arizona. He holds a Master of Science degree in Taxation from Golden Gate University, and an MBA with a specialization in Finance from Aspen University, Colorado. He is an Enrolled Agent, an NTPI Fellow®, a Certified Tax Resolution Specialist, and a Certifying Acceptance Agent.
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Fernando Juarez, Esq., LLM, EA
Fernando Juarez, Esq., LL.M. EA, is a member of the International Tax Practice at Freeman Law. He advises on complex U.S. and international tax planning. His practice focuses on domestic and cross-border transactions. His experience also includes voluntary disclosures, FBARs and international compliance.
Fernando’s expertise in tax planning extends to Fortune 500 companies, family offices and medium & small businesses. His primary areas of expertise include inbound & outbound structures for international investors and cross border transactions.
Read their full bio here!
Fernando Juarez, Esq., LL.M. EA, is a member of the International Tax Practice at Freeman Law. He advises on complex U.S. and international tax planning. His practice focuses on domestic and cross-border transactions. His experience also includes voluntary disclosures, FBARs and international compliance.
Fernando’s expertise in tax planning extends to Fortune 500 companies, family offices and medium & small businesses. His primary areas of expertise include inbound & outbound structures for international investors and cross border transactions.
Read their full bio here!
Continuing Education
This course qualifies for IRS Continuing Education Hours and CTEC Continuing Education Hours. NAEA reports IRS CE on a monthly basis. If you have not received your CE Hours in your IRS PTIN Account by the end of the month after receiving the certificate, please contact NAEA at
education@naea.org. If you would like your CE reported to CTEC, email education@naea.org with your CTEC member number.
Webinar Refund Policy
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education@naea.org. An NAEA education team member will review the request for a refund. If the refund request has been approved, the refund will be refunded on the same method of purchase. Live Webinars, also offered On-Demand will not be refunded.