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Date / Time / Location

Tuesday, September 19, 2017
8:30 AM - 4:30 PM
Registration: 8:00 AM

APA Hotel Woodbridge120 Wood Avenue South
Iselin, NJ 08830

CPE Credits

  • 8.00 CPE Credits in TX


  • $399.00 - Non Member
  • $299.00 - Member

AICPA members receive a discount of $30 for this event.

Course Developer

Areas of Interest

Also Available On

Advocate for your clients who live abroad and protect their assets from excessive taxation. As your clients become increasingly global in their employment, investment, and retirement opportunities, their tax exposure becomes more complex, placing expectations on you to guide them through the multinational tax matrix. Learn about the tax issues facing U.S. citizens living overseas and foreign nationals living in the United States. Explore tax issues related to cross-border employment, business, and investment activities and discover new strategies to minimize the potential for double taxation by two or more countries.

Designed For

Tax practitioners and employers who have foreign clients or employees, or U.S. clients or employees living overseas.


  • Identify ways to advise current and prospective clients on the tax issues they may confront when living a global lifestyle
  • Determine residency status
  • Determine what sources of income are included and not included in taxable income
  • Recognize effectively connected income (ECI) and how it impacts the taxation of nonresident aliens
  • Identify tax issues with taxation of dual-status individuals
  • Identify structuring alternatives between the home and host country for an expatriate assignment
  • Determine Section 911 exclusions


  • Requirement for foreign nationals to file U.S. individual income tax return
  • Concept of world-wide income and interaction with foreign tax credits
  • FDAP (fixed, determinable, annual, periodical income), effectively connected income, and sourcing rules
  • Withholding rules, engagement in trade or business, and real property interest of foreign investors in the U.S.
  • Tax effects of tax treaties
  • Issues regarding U.S. citizens living overseas (expatriates), including earned income and housing exclusion; sourcing of income; deductions, credits and tax withholding; and filing requirements and tax planning opportunities
  • Reporting foreign financial assets



Advance Preparation


Additional Notes

  • *AICPA members deduct an additional $30 from applicable price.

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Peter Towle

Peter J. Towle, CPA, J.D., LL.M
AICPA/Professional Development Institute

Peter J. Towle, CPA, J.D., LL.M. Individual Practitioner/Friendsville, TN Peter Towle is a sole practitioner with a general civil practice that includes business and commercial litigation, taxation, family/domestic relations, probate and estate planning, personal injury, accountant’s malpractice, and sports & entertainment representation. Prior to his successful law practice, Mr. Towle worked with a national accounting firm where he had substantial involvement in the development and teaching of various tax courses. He is a member of the bar association in both Tennessee and Florida. A certified public accountant, Mr. Towle is an active member of the American Institute of Certified Public Accountants, the Tax Sections of the Tennessee and American Bar Associations, and the Tennessee Society of CPA’s. He is a registered investment advisor in the state of Tennessee. 11-2009 LH

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