Shows
Schmerz. Der Podcast.#15 Heide Sanati: Flucht - Verfolgung, Migration und FlüchtlingshilfeVerfolgung, Krieg und Flucht führen zu schweren Traumatisierungen, die das weitere Leben grundlegend verändern. Und auf die wir sensibel eingehen müssen.
Heide Sanati ist 1982 aus dem Iran nach Deutschland geflohen – nach zwei Jahren im Gefängnis aufgrund ihrer politischen Arbeit.
In Deutschland musste sie sich nach Haft und Gewalt in einer vollkommen anderen Gesellschaft integrieren. Einen erfüllenden Beruf hatte sie aber schnell gefunden: die Beratung und psychotherapeutische Begleitung von anderen Geflüchteten.
In dieser Folge berichtet sie von ihrer eigenen Geschichte, den Erlebnissen anderer, den Problemen aufgrund fehlender Sprachkenntnisse, den Bela...
2024-08-1349 min
Schmerz. Der Podcast.#14 Colette Schulz: Neuromodulation, Schmerzschrittmacher und die Arbeit als Pain NurseElektroden im Rückenmark oder direkt am Gehirn – Colette Schulz ist Pain Nurse und arbeitet seit vielen Jahren in der Neurochirurgie. Neuromodulation, also das Verändern, Modulieren eines Nervenimpulses, ist eine der wenigen Möglichkeiten, die Menschen mit chronischen Schmerzen haben, wenn alle üblichen Maßnahmen versagen.
Colette begleitet die Menschen von der Aufnahme an bis weit über die Entlassung aus der Klinik hinaus. Auch freiberuflich arbeitet sie als Pain Nurse mit chronisch schmerzerkrankten Menschen – und kämpft für die Anerkennung des Pain Nursings als fester Bestandteil der Schmerztherapie.
Link zur Folge über Pain Nurses: https...
2024-07-0949 min
Schmerz. Der Podcast.#12 Heide Kresse: Pain Nurses - Fortbildungen und Brückenkurse, Interesse oder Verpflichtung?Ist die spezielle Schmerzpflege nur etwas, mit dem sich eine pflegerische oder medizinische Einrichtung “schmückt”? Braucht man überhaupt Pain Nurses – oder sind die Betriebe dazu womöglich sogar verpflichtet?
Heide Kresse ist meine Gesprächspartnerin in der aktuellen Folge zu den beruflichen Perspektiven und Fortbildungsmöglichkeiten für Pain Nurses. Nun ist die Fortbildung deutlich erweitert und verlängert worden. Mehr Wissen, mehr Eigenständigkeit als “Fachkraft für spezielle Schmerzpflege”. Zertifizierte Pain Nurses können sich über Brückenkurse höher qualifizieren. Doch ist das sinnvoll? Braucht ein Betrieb eine Pain Nurse? Und wo können Pain Nurses arbeite...
2024-05-0950 min
2022-10-1915 min
US TaxUS 32 | US - AU Tax Questions6 common questions and their answers Hosted on Acast. See acast.com/privacy for more information.
2022-10-1122 min
US TaxUS 31 | Expansion into the USWhen your clients plan an expansion into the US, they will most likely ask you how to structure this. Should they just trade through their Australian entity? Or set up an entity in the US? Hosted on Acast. See acast.com/privacy for more information.
2022-10-0416 min
US TaxUS 30 | US Public and Private MarketsHow you structure into US public and private markets depends on whether you invest for cash flow or capital growth. How should you structure your passive investments in the US? Set up a US entity or trade through your Australian entity? Hosted on Acast. See acast.com/privacy for more information.
2022-09-2722 min
US TaxUS 29 | State Tax QuestionsThere is a sharp distinction between the econcomic nexus for sales tax and the one for state income tax. Hosted on Acast. See acast.com/privacy for more information.
2022-06-0719 min
US TaxUS 28 | PL 86 - 272We already mentioned PL 86-272 a number of times in past episodes. Frances Ellington mentioned it and then also Ed Antolin. Today let’s drill deeper because losing the protection that PL 86-272 grants you, can cost you a lot of money in state income taxes. While PL 86-272 is federal law and so applies to all 50 states, let’s discuss the technical advice memorandum California’s Franchise Tax Board issued. Because California is trying to limit the application of PL 86-272 and chances are that other states will follow suite.And just one comment on the...
2022-05-3139 min
US TaxUS 27 | State Tax Sourcing RulesLet’s talk about state tax sourcing rules. How do you determine which income is taxable in which state? If you sell into California but also into lots of other states, how do you determine what is taxable in California and what is taxable in other states? That is the question that Ed Antolin of Vallejo Antolin Agarwal Kanter, or in short VAAK in Walnut Creek, California will discuss with you.To determine which net income is taxable where, you look at sales. You determine the sales for each state. And then you apply that percentage to you...
2022-05-2416 min
US TaxUS 26 | California Income TaxIn US update 24 Frances Ellington already gave you a first overview of Californian income tax. In this update let’s drill deeper with Ed Antolin of Vallejo Antolin Agarwal Kanter, or in short VAAK in Walnut Creek, California.Just like with federal income tax, you have to distinguish between individual and corporate state income tax. So the first question to Ed Antolin is: what triggers corporate income tax in California? Only physical presence or is there - just like with sales tax - an economic nexus? Hosted on Acast. See a...
2022-05-1729 min
US TaxUS 25 | California Sales TaxUntil June 2018 US sales tax was relatively straight forward. States could only charge you sales tax if you had a physical presence in the state, like a shop or a warehouse.But then came the famous court case South Dakota v Wayfair, and there the Supreme Court decided on the 21st of June 2018 that the states were not limited to physical presence as a nexus, but could also charge sales tax based on an economic nexus. And so today pretty much all states charge sales tax - if they have sales tax - based on physical presence...
2022-05-1039 min
US TaxUS 24 | California State TaxesIn this episode let’s look at California state taxes. Frances Ellington of GHJ Advisors in Los Angeles will give you a very helpful insight about Calfiornia sales and use tax, income and franchise tax.And listen out for Public Law 86-272. That law might exempt your clients from Californian state income tax, if they don’t have a warehouse in California, not from their filing obligations but from the actual tax. Hosted on Acast. See acast.com/privacy for more information.
2022-05-0318 min
US TaxUS 23 | US State TaxesFor your Australian clients there is a high chance that US federal taxes are zero thanks to the double tax agreement with the US. But most US states don't consider these agreements, so while your client doesn’t pay any federal taxes in the US, they most likely still pay state taxes. So for your Australian clients US state taxes are often much more relevant.Frances Ellington of GHJ Advisers in Los Angeles will walk you through state taxes across the US. Nexus will play a big role. And you will be surprised how fragmented the US is...
2022-04-2642 min
US TaxUS 22 | US Tax IdentifiersNo tax administration system works without tax identifiers. The ATO uses ACNs, TFNs and ABNs. The US uses SSNs, ITINs and EINs. Social security numbers (SSN) are used for tax purposes but also for social security. A social security number in the US is like an individual TFN plus a Centrelink’s CRN in Australia. SSNs are not relevant for us in Australia since most of us won’t be able to apply for an SSN. So we skip SSNs and instead focus on EINs and ITINs.ITIN stands for Individual Taxpayer Identification Numbers. And you c...
2022-04-1919 min
US TaxUS 21 | Forms 1065 and 5742As a multi member LLC, you have to file 1065, 5472, K1, K2, K3 as well as 8804 and 8805.For a foreign member of a multi member LLC there is 1065 and K1 and then possibly also K2 and K3 listing the income allocated to the partners and then 8804 and 8805 listing any tax that has been withheld.The speaker in this episode is Alex Oware of O & G Accounting in Lakewood Colorado. Hosted on Acast. See acast.com/privacy for more information.
2022-04-1214 min
US TaxUS 20 | s882 and s864 One More TimeLet’s look at s882 and 864 one more time.The term ‘limited force of attraction’ would make a good movie title, maybe a sequel to ‘The Accountant’. But putting Hollywood aside, The Limited Force of Attraction rule in s864 (c) (3) says that if you have a US Trade or business, then all your US sourced income is ECI. The speaker in this episode is Alex Oware of O & G Accounting in Lakewood Colorado. Hosted on Acast. See acast.com/privacy for more information.
2022-04-0524 min
US TaxUS 19 | s864 (c) IRCIn the last episode, we looked at s882 of the Internal Revenue Code which covers foreign corporations with a US Trade or Business. Today let’s look at s864 (c ) of the Internal Revenue Code, which defines effectively connected income (ECI).s864 is the definition section, and for us it is s864 (c ) that is particularly relevant since it defines effectively connected income. S864 (c ) has 8 paragraphs, but it is really only the first five that are relevant for us.1 - Number 1 basically just says that the following rules apply to non-resident aliens as...
2022-03-2919 min
US TaxUS 18 | s882: Foreign Corporations plus USTBThe answer is that US-sourced income that is not effectively connected and not FDAP - so-called 'Non-ECI non-FDAP income' - is not taxable in the US if derived by a foreign person. US Sourced Non-ECI Non-FDAP income is not taxable in the US. But the question in this episode is: Why? How can US-sourced non-ECI non-FDAP income not be taxable in the US when s882 (b) (1) clearly says that it is included in the gross income of a foreign corporation?It all starts with section 11. Section 11 says, "A tax is hereby imposed …on the taxable inc...
2022-03-2124 min
US TaxUS 17 | Multi Member LLCMulti member LLCs - LLC’s with 2 or more partners - why this fear of multi member LLCs?f you have a multi member LLC, you have all the filing obligations, 1065, K1, K2, K3 and so on, but in addition - if your multi member LLC has a US trade or Business and hence effectively connected income, then you also have 37% withholding on any profits to individual partners and 21% withholding on profits to corporate partners - unless of course a treaty applies. So this is a real disadvantage if you trade from a country that has no tr...
2022-03-1417 min
US TaxUS 16 | Non-ECI Non-FDAPNon-ECI Non-FDAP – how is US sourced income that is neither ECI nor FDAP taxed in the US if derived by a non-resident? This is the point of contention. One school of thought says that all US-sourced income is taxable in the US unless there is a specific exemption. But this is the minority. The majority - and the speaker in this episode is one of them - argues that US-sourced income that is neither ECI nor FDAP is not taxable in the US if derived by a non-resident. Let's use the example of an Australian Pty Ltd sell...
2022-03-0828 min
US TaxUS 15 | LLC IncomeThree factors determine how US primary tax law taxes LLC income – disregarding any treaty position:1 – Source of Income: US or foreign-sourced?2 – Business: US Trade or Business or not?3 – Tax residency of partners: US persons or non-resident alien / foreign corporation?Learn more about this in this episode with Gary Carter of GW Carter in Edina Minnesota. Hosted on Acast. See acast.com/privacy for more information.
2022-03-0836 minUS TaxUS 14 | Single Member LLCA single-member LLC is a popular way to sell from Australia into the US through a 3PL service. In this episode, Ross Treeby of Treeby Tax Limited will walk you through the US tax side of single member LLs. Hosted on Acast. See acast.com/privacy for more information.
2022-03-0841 minUS TaxUS 13 | US Taxation of Australian SMSFsFor US citizens living in Australia, the US taxation of Australian SMSFs is a huge question.Unfortunately, there is no easy answer. The US taxation of Australian SMSFs is complicated.In this episode, Marsha Dungog of Withersworldwide in San Francisco will walk you through the issues your Australian SMSFs face in your US tax return. Hosted on Acast. See acast.com/privacy for more information.
2022-03-0841 minUS TaxUS 12 | Australian Trust Holds LLCFor an expansion into the US is it best if your Australian trust holds LLC interests directly? Rather than going through a C-Corp?Australian Trust Holds LLC InterestsWhen you expand into the US, you very quickly look at significant tax leakage and double taxation. And this despite potentially enjoying zero withholding tax (WHT). And despite potentially having NANE income under s768A ITAA97 or s23AJ / s23AH ITAA36. The reason for this tax leakage is two-fold. 1 – The tax you pay in the US doesn’t go into your Australian companies’ franking account...
2022-03-0843 minUS TaxUS 11 | Australian Loan to USShould an Australian loan to US operations go to your US blocker? Or directly to your US trading entity?Let’s say your Australian holding wants to give a loan to its US operations. How should you structure this loan? Should the Australian holding loan to your US blocker or directly to your US trading company?That is the question Marsha Dungog of Withers in San Francisco will discuss with you in this episode. Here is what we learned. But Marsha Dungog explains all this much better than we ever could, so please listen in....
2022-03-0813 minUS TaxUS 10 | LLC Plus BlockerUsing an LLC plus blocker is a popular setup among Australian businesses entering the US market. In this episode, Marsha Dungog of Withers in San Francisco will tell you how and why. Hosted on Acast. See acast.com/privacy for more information.
2022-03-0851 minUS TaxUS 9 | Australian Companies in US ReturnsYou either just show dividends paid or you have to use a look-through approach for Australian companies in US returns. How are Australian companies picked up in US returns? So-called 1040s? Do you just record the dividend as income when paid? Or is it a look-through approach and you recognise income based on attribution? These are just some of the questions Seth Hertz of Expat US Tax will discuss with you in this episode.Here is what we learned but please listen in as Seth Hertz explains all this much better than we ever c...
2022-03-0836 minUS TaxUS 8 | LLC or C-CorpAs a non-US tax resident, should you run your US business through an LLC or C-Corp?If you use a C-Corp blocker, should your trading entity sit within an LLC or C-Corp? This is the questions Alfonso Nuñez of Andersen in San Francisco will discuss with you in this episode.Here is what we learned but please listen in since Al Nunez explains this much better than we ever could.LLC or C-CorpYou start with the end. If your ultimate goal is a capital gain upon exit and you don’t...
2022-03-0841 minUS TaxUS 7 | US CorporationsWhen you expand your business into the US, what types of US corporations are there to choose from?When your clients expand their business into the US, you will need one or two US corporations to optimise their US tax affairs. But what type of corporation?That is the question Al Nunez of Andersen in San Francisco will discuss with you in this episode. Here is what we learned but please listen in as Al explains all this much better than we ever could. US CorporationsFor federal tax you have thre...
2022-03-0827 minUS TaxUS 6 | US Stimulus ChequesIn March and December 2020 all eligible US residents received US stimulus cheques. How do you treat those in Australian tax returns?For US purposes stimulus cheques are refundable tax credits and as such are not recognised in Australian tax returns. But don’t take our word for it. Seth Hertz of Expat US Tax will explain all this in much more detail. Here is what we learned.US Stimulus ChequesTwo sets of cheques. Two sets of legislation. Two dates – March and December 2020. Two support packages. But for tax purposes both the same thing.
2022-03-0215 minUS TaxUS 5 | US Individual Tax Return (Form 1040)How do you ‘read’ an US individual tax return for Australian tax purposes?Your US clients will probably give you their US individual Tax Return – also referred to as Form 1040 – which you then build into their Australian tax return. But how do you ‘translate’ this form into an Australian tax return? This is the question we asked Seth Hertz of Expat US Tax in Sydney. Here is what we learned but please listen in as Seth explains all this much better than we ever could.SchedulesWhen you prepare a US individual ta...
2022-03-0227 minUS TaxUS 4 | US v Australian Tax for IndividualsUS v Australian tax for individuals – how do you ‘translate’ a US tax return into an Australian tax return?US citizens living in Australia are tax residents and hence assessable on their world-wide income in both countries. But what does this look like in practical terms?How are Australian franking credits and super guarantee payments treated in a US tax return? And how are exempt interest and qualified dividends in the US treated in an Australian tax return?These are just some of the questions we ask Seth Hertz of Expat US Tax in thi...
2022-03-0137 minUS TaxUS 3 | US Tax For IndividualsWhenever your client is a US citizen or Green Card holder, you will probably need to consider the rules around US tax for individuals.To help you look after your US clients, we asked Seth Hertz – Tax Director of Expat US Tax – for a general overview of US tax for individuals. Hosted on Acast. See acast.com/privacy for more information.
2022-02-2243 minUS TaxUS 2 | US Nonresident Alien SpouseAliens do exist. There are around 7 billion aliens living all over the world. In fact you are probably one of them. And not just any alien, but a nonresident alien, maybe even a nonresident alien spouse. “But I am Australian and live in Australia,” you might object. “I have never been out of space, let alone overseas. How can I be an alien?”This is how. You are not a US citizen. That makes you an alien per US tax legislation. You live in Australia and don’t have a Green Card. That makes you a nonresident alien. And...
2022-02-1524 minUS TaxUS 1 | US Tax While Living in AustraliaAre you or your client a US American living in Australia? There are over 100,000 US Americans living down under. Not a huge number compared to other nationalities migrating to Australia, but still a big group and rapidly increasing.As a US citizen or resident alien, the US will tax your worldwide income even while you live in Australia. So you got the Australian tax system to deal with plus the US. Both countries will want to tax your income. How does that work? How do you avoid paying tax twice? What is a Foreign Earned Income Exclusion? Ho...
2022-02-0859 min
Tax Talks56 | Acknowledgement Of TrustWhen do you need an acknowledgement of trust in an SMSF? Heide Robson will talk you through different scenarios re compliance with s52(2)(g) of the SIS Act.
2018-06-0414 min