This CLE course provides immigration attorneys with an overview of key U.S. tax issues affecting clients with international ties. Topics include tax residency rules, including the substantial presence test and closer connection exception; tax treaties; foreign income and investments; employment taxes and totalization agreements; estate and gift tax considerations; and U.S. reporting and disclosure requirements for foreign financial accounts and business interests.

The program equips attorneys with a foundational understanding of cross-border tax considerations relevant to immigration practice and helps them identify issues that may require specialized tax counsel.