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International aspects subtopic

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1-42 out of 42 article(s)
Title Author Type Date Words
The Perils and Pitfalls of Passive Foreign Investment Company Ownership. Wunder, Haroldene Jan 1, 2019 4134
Paying wages to foreign nationals: when can they be treated like U.S. citizens for income tax purposes? Karimi, Shiva Aug 5, 2016 654
Comparing the foreign earned income exclusion and the foreign tax credit: which leads to greater tax savings? Owsley, John; McKinley, John Jun 1, 2014 3529
Taxation, international. Dec 1, 2010 1428
New U.S.-U.K. income tax treaty's implications for U.S. businesses. Packard, Pamela May 1, 2002 983
Current income tax treaty developments. Dichter, Arthur J. Apr 1, 1997 3360
Pre-U.S. immigration estate planning for nonresident aliens. Herzog, Keith E. Sep 1, 1996 5987
Significant changes to definitions of foreign base company income. Jan 1, 1996 1133
Implementation issues for the Mexican nonresident income tax. Romine, Marshall Apr 1, 1995 1277
Sec. 267(a)(3) regs. invalid; Tax Court allows interest deduction in year accrued. Cooper, Michael Mar 1, 1995 813
Final and proposed DASTM regulations. Mar 1, 1995 3844
Distributive share of foreign partnership income held not subpart F income. Tuerff, T. Timothy Nov 1, 1994 1170
Proposed amendment of export-source rule. Sep 1, 1994 1297
Residency under the new U.S.-Mexico treaty. Dominguez, Daniel May 1, 1994 1224
Adverse consequences to U.S. shareholders of PFICs. Melcher, Gary Mar 1, 1994 773
The noose tightens: Netherlands-2 Treaty enters into force but with revisions. Wacker, Raymond F. Jan 1, 1994 2173
Updated Sec. 911 regulations provide relief for nonfilers. Beyersdorff, Chris Dec 1, 1993 405
Rulings clarify income sourcing regulations. Oct 1, 1993 518
Anti-treaty shopping restrictions in the new U.S.-Netherlands tax treaty. Wacker, Raymond F. Sep 1, 1993 6596
Taxation of foreign nationals. Sherman, W. Richard; Brinker, Thomas M. Jul 1, 1993 4556
Recent reporting and disclosure requirements may apply to certain nonresidents after 1991. Bee, Charles W., Jr. May 1, 1993 1118
Sec. 482 foreign exchange considerations for U.S. distributor subsidiaries buying in foreign currency. Bitler, Robert Apr 1, 1993 2117
An FSC and a parent with an NOL form a powerful tax-reducing team. Reynolds, Bruce W. Mar 1, 1993 555
Statement on H.R. 5270: the Foreign Income Tax Rationalization and Simplification Act of 1992. Sep 1, 1992 4649
Foreign tax reform bill. Brief Article Aug 1, 1992 484
Window of opportunity for tax-exempt repatriation of substitute payments in cross border securities lending transactions. Yu, Angela Jun 1, 1992 970
U.S. taxation of U.K. dividends. Hornsby, Brian Brief Article Apr 1, 1992 375
Sec. 6038A 'agent authorizations.' (Brief Article) Reavey, Edwin J. Brief Article Apr 1, 1992 370
Worthless stock loss is allocable to foreign source income. Pollack, Lawrence A. Mar 1, 1992 849
Bona fide resident status for the earned income exclusion is now available to foreign nationals under certain U.S. treaties. Evans, Ginger G. Feb 1, 1992 684
Procter & Gamble and beyond. Spurgeon, Sally A.T. Jan 1, 1992 7525
Advance pricing agreements: practical issues to consider in determining whether to pursue one. Patton, Michael F. Nov 1, 1991 5056
Allocation and apportionment of state income taxes to foreign source income: final regulations under Sec. 861. Johnsen, Karla M.; Sapperstein, Eric L. Sep 1, 1991 2443
Translation date for indirect foreign income taxes. Bernard, Michael J. Sep 1, 1990 586
A section 6114 and Delaware update. Wright, P. Bruce column Aug 1, 1990 762
Captives involved in Delta Re suit rescission. Wright, P. Bruce column Jul 1, 1990 701
How corporations can reduce their foreign tax burden - impact of IRS PLR 8929059. McGowan, John R. Jul 1, 1990 2176
Treasury Department issues insurance tax reports. Wright, P. Bruce column Jun 1, 1990 1190
When a foreign company seeks domestic status. Wright, P. Bruce May 1, 1990 765
IRS subjects foreign income earned in U.S. to federal tax. Wright, P. Bruce column Mar 1, 1990 653
Section 954(b)(4)'s high-tax exception. Nov 1, 1989 949
Creditability of Canada's proposed large corporations tax in foreign jurisdictions. Nov 1, 1989 490

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