In observance of Juneteenth, our offices and Customer Success team will be closed on Thursday, June 19. We’ll resume normal hours on Friday, June 20.

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In observance of Juneteenth, our offices and Customer Success team will be closed on Thursday, June 19. We’ll resume normal hours on Friday, June 20.

Virtual

International Tax Series—Life After Expiration: Common Tax Issues

Date: June 27, 2025

Time: 9 – 10 a.m. PT

CPE: 1

Overview

Every month, a new international tax topic. Join the Hodgen Law team live—fresh insights, straight from the source. This month, we'll look at some of the common issues clients might face after expiration.

We’ll explore what happens when tax credits, elections, or entity classifications expire, and the following ripple effects. We’ll dive into common pitfalls, from unintended tax liabilities to compliance gaps, and help you spot the warning signs before they become costly surprises. Whether it’s expired elections or lapsed treaties, this session guides you to navigating what’s next and staying ahead of the curve.

View all courses in this series.

Formerly named International Tax Lunch Series June 2025

Product Code
1000003987-132935
Credit Type
CPE: 1
CPE-Technical: 1
CTEC-TX: 1
IRS-TX: 1
MCLE LS-TX: 1
Intended Audience
CPAs, tax preparers and advisors who what to stay current on the latest developments on international tax issues.
NASBA Field of Study
Taxes
Level of Difficulty
Overview
Prerequisites
None
Advance Preparation
None

Learning Objectives

Identify international tax elections, treaties, and compliance provisions that are subject to expiration or renewal, and understand the risks of inaction.

Analyze the cross-border tax consequences that can arise when key provisions expire, such as withholding exemptions, treaty benefits, or foreign tax credits.

Apply legal and procedural options, including treaty reclaims, amended filings, and IRS voluntary disclosure programs, to address expired international tax provisions.

Develop strategies to track and manage expiring international tax matters to maintain compliance and minimize global tax risk.

Major Subjects

Various tax topics from a legal perspective
International, Federal and State tax matters

Faculty

Philip D.W. Hodgen

Philip D. W. Hodgen is the principal attorney for HodgenLaw PC, which specializes in the international tax arena. He earned his bachelor’s degree from Claremont McKenna College and his juris doctor degree from the School of Law at the University of California, Los Angeles. He went on to earn a master of laws in taxation from the University of San Diego School of Law. For six years as a youth, he lived in Rhodesia, South Africa and New Zealand....

More about Philip D.W. Hodgen

International Tax Series—Life After Expiration: Common Tax Issues

Member

Nonmember

Overview

Product Code

Credit Type

Intended Audience

NASBA Field of Study

Level of Difficulty

Prerequisites

Advance Preparation

Learning Objectives

Major Subjects

Faculty