Thomas S. Bissell, CPA, JD, LLM, Retired Partner, PricewaterhouseCoopers LLP, is a highly renowned international tax author and expert whose experience and background is in both international law and accounting firms. His session will cover developments in the international tax field along with an overview of the regulatory issues facing both domestic and foreign taxpayer. Thomas is a Certified Public Accountant in the state of Florida; member of the Tax U.S. International Advisory Board and American Bar Association; and former Attorney-Advisor, Office of International Tax Counsel, U.S. Treasury Department, Washington, D.C.; retired tax partner, Coopers & Lybrand LLP (a predecessor firm of PricewaterhouseCoopers LLP). He is the author of numerous articles in professional tax publications.
Education:
LL.M. in Taxation, New York University (1971)
LL.B., Columbia Law School (1967)
B.A., Harvard College (1964)
Tax Management Portfolios™
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Tax Planning for Portfolio Investment into the United States by Foreign Individuals (Portfolio 6420)
This portfolio discusses the U.S. federal income tax effects of the principal kinds of portfolio investments that are made into the United States by foreign individuals, i.e., by individuals who are classified as “nonresident aliens” for federal income tax purposes and as “nonresidents not citizens of the United States” for federal transfer tax (estate, gift,…
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U.S. Income Taxation of Nonresident Alien Individuals (Portfolio 6400)
This Portfolio analyzes the U.S. income tax laws applicable to non-U.S. citizens (i.e., “aliens”) who are classified as “nonresident aliens” rather than as “resident aliens” under the Internal Revenue Code.
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U.S. International Tax Aspects of Charitable Giving and Charitable Operations (Portfolio 6810)
This Portfolio discusses the U.S. federal tax issues that apply in three principal situations.
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International Aspects of U.S. Social Security and Unemployment Taxes (Portfolio 6830)
This Portfolio analyzes the U.S. Social Security tax rules that apply to U.S. citizens and aliens.
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International Aspects of U.S. Income Tax Withholding on Wages and Service Fees (Portfolio 6820)
This Portfolio analyzes the U.S. wage withholding rules (for income tax purposes) that apply to aliens working in the United States, and to U.S. citizens and certain aliens working in foreign countries.