Topic:  Crossing Borders – Essential U.S. Tax Insights for Foreign Companies, Individuals & Trusts Moving to the US

Speakers: Aaron Boyer, Partner – International Tax, Eide Bailly, and Beatrice Skyberg, Senior Manager – International Tax, Eide Bailly

Presentation: 
- Introduction to US Tax System: Overview of the key principles and structure of the US tax system, including federal & state tax.
- Tax Treaties: Overview of tax treaties between the US and other countries, and how they affect taxation for foreign entities and individuals.
- Tax Implications for Foreign Companies: Overview of how foreign companies are taxed when operating in the US, including corporate income tax &  withholding tax.
- Tax Considerations for Individuals: Insights into personal income tax for foreign individuals with US activity, including tax considerations of moving to the US and importance of tax residency and preimmigration tax planning.
- Trusts and Estate Planning: Role of trusts in tax planning for foreign individuals, including income tax benefits, estate & gift planning.

Speakers' bios:

Aaron Boyer is an international tax leader in Eide Bailly’s National Tax Office. He has extensive experience assisting companies of all sizes, from publicly traded corporations to small private businesses. He has worked across a variety of industries, including retail, financial services, technology, manufacturing, and real estate. Aaron has broad technical tax expertise including structuring worldwide operations, advising on cross-border M&A, interpreting tax treaties, reviewing Permanent Establishment (PE) status, qualifying for treaty withholding rates, assisting with U.S. tax compliance, and analyzing U.S. withholding tax under FDAP / FIRPTA / FATCA, etc. Additionally, Aaron helps expats and inpats with U.S. tax planning and compliance, and guides individuals through IRS delinquent filing options. His also advises US and foreign trusts on tax planning.

Beatrice Skyberg is part of Eide Bailly’s National Tax Office and focusses on international trust, estate and gift tax issues and frequently works with trust companies to ensure their clients are tax compliant.