California (CA) Tax Law CLE Course Catalog

The seminar will give you a better understanding of the elder care perspective—the 360-degree view you need to make optimum plans for senior citizens and their families in an aging society.

As marijuana legalization grows, state-by-state, more and more financial considerations arise. Given the ever-evolving nature of the cannabis industry, it is important that any cannabis-related business or anyone supporting or financing a related business stay on top of the latest financial and tax implications of the industry.

Need to understand your tax obligations as a newly-arrived worker to the United States? Join this program to explore the intricacies of income tax for non-resident aliens on J or Q visas.

From one of the nation's leading nonprofit attorneys and a subcommittee chair on the ABA's Nonprofit Organizations Committee - with extensive experience in connection with both federal tax exemption and state nonprofit corporate law - hear a clear, understandable overview of these issues.

In this seminar, Professor Avi-Yonah assesses whether the arm's length standard is still fit for purpose in the digital age.

A panel of experts will discuss the expansion of the Child Tax Credit in this CLE seminar.

Key personnel within the Internal Revenue Service and Departamento de Hacienda de Puerto Rico will discuss compliance initiatives.

The UN Tax Committee approved insertion of article 12B and its Commentary into the 2021 United Nations Model Tax Convention. Unlike in the OECD-led work on Pillar One, the taxing right is not conditioned on revenue thresholds and only applies to companies engaged in the digital economy, so-called automated digital service companies. The new taxing right would apply to income from automated services such as the supply of user data, platform services, online search engines, and cloud computing services. The model treaty provisions allow source countries to apply a withholding tax on gross payments or companies can elect for the withheld amount to be based on profits earned in the source country. Mr. Lennard, who serves as Secretary of the UN Tax Committee, will give insights into the process that led to the UN Model changes and their implications in light of Pillar One.

A panel of experts will discuss the Section 1031 final regulations.