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Articles 1-87 out of 87 article(s) Title Author Type Date Words U.S.-source FDAP income compliance designated as Tier 1 issue. Faulk, Daniel Nov 1, 2009 1309 Expatriation and the new mark-to-market rules. Fava, Karl L. Jul 1, 2009 5724 Adopting or changing a foreign corporation's accounting method. Hui, Irene Pik-Wah Jul 1, 2009 1011 Tax treaty net basis elections. Lan, David; Karges, Martin May 1, 2009 1667 New subpart F Regs. address manufacturing exception and branch rules. Hawkins, Bert J.; Koval, Cari A. Apr 1, 2009 2280 CFC credit rules eased. Sherr, Eileen Reichenberg Jan 1, 2009 306 The application and analysis of the new proposed contract manufacturing regulations. Hadjilogiou, Steven Jan 1, 2009 3731 Withholding from foreign payments: IRM section offers insight. Pasmanik, Philip T. Dec 1, 2008 745 Automatic penalties for late forms 5471 and related forms. Sherr, Eileen Reichenberg Nov 1, 2008 409 New Temp. Regs. under Sec. 905(c). Dash, Roopesh; Gupta, Sima; Landreneau, Frank Nov 1, 2008 2427 Selected provisions of the Fifth Protocol to the U.S.-Canada Income Tax Treaty. Carsalade, Rafael Nov 1, 2008 1635 Adapting to the United Kingdom's new remittance basis rules. Whittall, Robert E. Aug 1, 2008 2407 Virtual manufacturing and the proposed contract manufacturing regulations. Granwell, Alan W.; Andreoli, Brian Jul 1, 2008 7624 TEI's comments on proposed contract manufacturing regulations. Jul 1, 2008 7580 Foreign tax credits: reducing eight categories to two. Jones, Don May 1, 2008 1236 Tax Court holds - repeatedly - that Antarctica is not a foreign country. Nevius, Alistair M. Apr 1, 2008 610 Form 1042 information reporting requirements. Pasmanik, Philip T.; Verzi, Robert A. Apr 1, 2008 1916 Commentary on the Canada-U.S. Tax Treaty's Fifth Protocol. Sardella, Joseph Mar 1, 2008 3103 The quest to tax interest income in a global economy: stages in the development of international income taxation. Benshalom, llan Jan 1, 2008 32052 International tax neutrality: reconsiderations. Shaheen, Fadi Jun 22, 2007 13752 Proposed "technical taxpayer" regulations shut down guardian and reverse hybrid structures. Rubinger, Jeffrey L. Feb 1, 2007 4374 Sourcing the "unsourceable": the cost sharing regulations and the sourcing of affiliated intangible-related transactions. Benshalom, Ilan Jan 1, 2007 31044 New rules for individuals working abroad: changes to income and housing exclusions. Laffie, Lesli S. Dec 1, 2006 524 New subpart F lookthrough rules. Morrison, Richard Nov 1, 2006 1000 The increased costs of working abroad. Carsalade, Rafael Nov 1, 2006 546 Interest owed to a related foreign entity. Brown, Michael H. Oct 1, 2006 418 U.S. Legislative Update: The Tax Increase Prevention and Reconciliation Act of 2005. Corcoran, William; Seraganian, Paul Jun 13, 2006 1639 Is Antarctica a foreign country? Reichert, Charles J. Jun 1, 2006 536 TEI urges Canadian government to abandon proposed legislation relating to foreign investment entities. May 1, 2006 8746 Availability of the foreign earned income exclusion, FTCs and combat pay exclusion for U.S. government contractors. Ballard, Christine Apr 1, 2006 980 ETI and IC-DISC export tax benefits for government contractors. Ballard, Christine Apr 1, 2006 1007 Planning for the currency gap in dispositions of foreign subsidiaries. Arndt, Christopher Apr 1, 2006 1217 Treasury department and IRS launch review of cross licensing arrangements: detailed information requested from business community. Kawano, Akemi Mar 1, 2006 2173 Canadian liaison meetings top TEI's advocacy agenda: comments also filed on cost-sharing regulations; amicus brief filed in Cuno case. Nov 1, 2005 1288 All of a piece throughout: the four ages of U.S. international taxation. Avi-Yonah, Reuven S. Sep 22, 2005 10071 Notice 2005-64 completes the IRS's Section 965 trilogy. Stoffregen, Philip A. Sep 1, 2005 9738 Withholding requirements for partnerships with foreign partners. Nazir, Sadia Sep 1, 2005 737 Marks & Spencer: EU claims for cross-border loss relief. Hare, Jonathan Jul 1, 2005 3184 Reporting and disclosing foreign financial accounts. Jacobs, Vernon K. Jun 1, 2005 4235 New rules on FTC allocations. Shum, Michael G. Jun 1, 2005 2427 Forms of overseas operations. Shum, Michael G. Apr 1, 2005 5524 Forms of overseas operations: this two-part article explores the major characteristics, advantages and disadvantages of the different types of entities for conducting business overseas. Shum, Michael G. Mar 1, 2005 3983 AJCA. Laffie, Lesli S. Jan 1, 2005 1557 ETI exclusion repeal: transition relief. Rollinson, Marjorie A. Jan 1, 2005 370 Qualified dividend income under the 2003 Tax Act: this article discusses the basics of QDI, including corporations eligible to pay QDI and the required stock holding periods. Bogos, Nicholas Nov 1, 2004 3772 Statement before Senate Foreign Relations Committee on Dutch and Barbados treaties: September 24, 2004. Sep 1, 2004 1300 New treaty with Japan eliminates source-country withholding taxes on royalties. Reinstein, Todd B. Sep 1, 2004 415 Tax incentives for exporters. Granberg, Michael W. Sep 1, 2004 1503 A guide to foreign corporation E&P. Soltis, Sandra Jun 1, 2004 3361 Daily Tax Update: Thomas Floats Options For New FSC/ETI Repeal Bill. May 17, 2004 953 Perpetuation of the foreign earned income exclusion: U.S. international tax policy, political reality, and the necessity of understanding how the two intertwine. Sheppard, Hale E. May 1, 2004 16796 A guide to foreign corporation. Soltis, Sandra May 1, 2004 3656 Daily Tax Update: Senate Resumes Debate On FSC/ETI Repeal Bill. Kinney, Jan Mar 23, 2004 585 Revised Canadian proposals affecting foreign affiliates. Slaats, Sandra Mar 1, 2004 4291 TEI comments on repeal of the FSC/ETI provisions and other international and corporate reform and simplification proposals. Mar 1, 2004 4197 Canada's new foreign investment entity rules. Marley, Patrick Jan 1, 2004 8688 Prop. regs. on partnership withholding on foreign partners. Penick, Barksdale Jan 1, 2004 390 Reporting common foreign transactions of U.S. clients. Jacobs, Vernon K. Dec 1, 2003 3067 PFIC/CFC overlap: not out of the woods yet. Madden, David Jun 1, 2003 1692 Internet transactions and PE issues. Nakamoto, Kelly May 1, 2003 2708 Tax trap for second-time U.S. residents. Ochsenschlager, Thomas P. Feb 1, 2003 950 CFC's treatment of partnership income. Parmegiani, Leo Nov 1, 2002 1376 ETI tax benefit for domestic sales. Loftin, Joe Nov 1, 2002 1320 Foreign and tax-exempt partners' tax years. Pimenta, Antonio D. Nov 1, 2002 856 Avoiding a nuclear trade war: strategies for retaining tax incentives for U.S. corporations in a post-FSC world. Von Hoff, Carrie Anne Oct 1, 2002 17166 Deducting interest owing to a related foreign person. (Interest Income & Expense). Granberg, Michael W. Sep 1, 2002 1248 Conflict over PTI. Smith, Annette B. Jul 1, 2002 925 PFICs: applying the subsidiary look-through rules to intercompany transactions. Laudeman, Robert Jun 1, 2002 2009 252. German Taxation of Satellite Operators. Brief Article May 23, 2002 639 The ETI dispute: an opportunity to include an ongoing case study in the AICPA MTC. Bradley, Wray E. May 1, 2002 3664 U.S. income taxation of foreign nationals; income source could be a problem for nonresident aliens. Fiore, Nicholas J. Apr 1, 2002 621 Guide to U.S. income taxation of foreign nationals. Amitrano, Anthony G., Jr. Apr 1, 2002 4128 Elections pursuant to FSC Repeal and Extraterritorial Income Exclusion Act of 2000. O'Connell, Frank J., Jr. Sep 1, 2001 1088 New Opportunities to Exclude Foreign Income. Bakale, Anthony Aug 1, 2001 1710 IRS warns against frivolous filing positions that rely on foreign-based-income argument. Fiore, Nicholas J. Aug 1, 2001 533 Proposed source rules for space, ocean, and communications income sweep broadly, set high hurdles for taxpayers. Maruca, Samuel M. Mar 1, 2001 4972 Treasury's long-awaited Subpart F study breaks no new ground, touts ending deferral. Garrett-Nelson, LaBrenda Jan 1, 2001 5678 US tax changes to impact local banks. Trout, Peter Brief Article Sep 29, 2000 365 International Taxation. Hines Jr., James R. Mar 22, 2000 4076 Canada's permanent establishment rules threaten U.S. businesses. Lee, Peter Mar 1, 1999 4009 U.S.-Canada income tax treaty requires income of U.S. branch to be determined under facts and circumstances. Renfroe, Diane L. Nov 1, 1997 719 Sourcing of losses on foreign subsidiary stock sales. Goodman, Mark E. Sep 1, 1997 1154 Proposed regulations affect form of funding international operations. Kingsley, William P. May 1, 1997 743 Trade name licensing in foreign markets. Sani, Elizabeth Apr 1, 1997 1295 Justice in New Mexico - the Conoco and Intel cases. Frankel, Paul H. Jan 1, 1997 4494 Sourcing of capital losses under Sections 861, 865, and 904: October 17, 1996. Nov 1, 1996 2017 New foreign reporting requirements. John W. McClure; Rana L. Jaglal Oct 1, 1996 813