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1-173 out of 173 article(s)
Title Author Type Date Words
The Sixth Circuit's Whirlpool Opinion - What's the Impact? Ruling disregards regulatory manufacturing exception but preserves right to rely on regulations in applying branch rule. Yoder, Lowell; Noren, David; Haxton, Britt Jul 1, 2022 3967
Expatriation from the United States: The Inheritance Tax Under I.R.C. [section]2801. Forster, Gary A.; Page, J. Brian Jul 1, 2022 3498
TAX'S DIGITAL LABOR DILEMMA. Parsons, Amanda May 1, 2022 28636
Much Ado, but Little New: A Guide to Section 951(a) After Build Back Better, What are the ramifications of Congress' proposal? Becker, Adam; Gray, Seth; Stenger, Allen Cover story Mar 1, 2022 10880
Reversing a gap period transaction through late check-the-box election. Stenger, Allen; Vukmer, Jane; Grais, Susan Minasian Jan 1, 2022 1464
Automatic procedures to change a CFC's depreciation method. Meade, Kathleen; Heroux, Mark Oct 1, 2021 1473
Changes in the U.S. International Tax System Proposed by the Biden Administration. Treece, Thomas May 1, 2021 3556
GILTI and Subpart F treatment of distributions of appreciated property. Ashman, Joshua; Mintz, Nathan Feb 1, 2021 2561
'Willful' FBAR penalties upheld: Despite a couple's ignorance of the FBAR filing requirement, their disregard of it was reckless, the Fourth Circuit holds. Pirrone, Maria M.; Trainor, Joseph Feb 1, 2021 720
NOL Carrybacks Under the CARES Act: Why it's important to accelerate or otherwise maximize losses in 2020. Collins, Bryan P.; Peck, David; Singer, Jay M. Jan 1, 2021 3471
Nonwillful penalties are assessed per FBAR form, not per account: The holding by a district court in the Fifth Circuit conflicts with a case moving through the Ninth Circuit. Bonner, Paul Oct 1, 2020 1038
Foreign income taxes deemed paid and the PTEP rules. Heroux, Mark Oct 1, 2020 1134
IRS grants relief for COVID-19 disruptions on tax residency: Time rules are eased for the substantial presence test for foreign citizens in the US and the foreign earned income exclusion for US citizens abroad. Strausfeld, Dave May 1, 2020 818
Failure to file FBAR is not due to reasonable cause: A taxpayer is subject to civil penalties for nonwillful failure, a court holds. Aquilio, Mark Apr 1, 2020 772
The New Exemption from Required Information Reporting: Revenue Procedure 2020-17 Provides Relief for Certain Tax-Favored Foreign Trusts. Bahnsen, Nicholas S. Column Apr 1, 2020 1266
CFC downward attributions get safe harbors: Reporting of Subpart F and GILTI inclusions may rely on 'alternate information'. Bonner, Paul Jan 1, 2020 756
TEl Files Comments on the Proposed GILTI High-Tax Exception. Jan 1, 2020 1117
Foreign-derived intangible income guidance addresses many open questions. Camillo, Jay; Chavis, Jillian; Karnis, Daniel; Marrs, Peter Aug 1, 2019 7248
TEI Submits Comments Regarding FDII and GILTI Deductions. Jul 1, 2019 4467
States' treatment of GILTI and FDII: The good, the bad, and the ugly. Stanton, Catherine; Cosmo, Vito A., Jr.; Holm, Bryan Jun 1, 2019 2015
True, Correct, and Complete: On-time Filing of State and Local Tax Returns Without Clear, Consistent, or Practical Guidance; In a GILTI world, taxpayers need to make their way without a compass. Friedman, Jeffrey; Betor, Todd; Hilkin, Michael Cover story May 1, 2019 3092
Understanding FBAR Disclosure Responsibilities: When Must an Entity or Connected Individual File? Weinstock, Ian Column Mar 1, 2019 2471
GILTI, FDII, and FTC Guidance and International Tax Planning: How to decipher this complex stew, replete with interesting ingredients. Varma, Amanda Mar 1, 2019 4288
TEI Submits Comments to the Treasury and IRS Regarding Proposed GILTI Regulations. Mar 1, 2019 3722
Varian Medical Systems and Forte International Tax Tackle GILTI/FDII and Foreign Tax Credits. Gasbarra, Mark; Pollard, Brian Mar 1, 2019 991
The New Normal for International Tax: Finding the Right Tools to Answer the TCJA's Biggest Challenges. Chung, Don; Lysenko, Jonathan Mar 1, 2019 958
Understanding the FDII deduction: C corporations with foreign-derived intangible income can benefit from a 37.5% deduction. Karnis, Daniel Feb 1, 2019 2541
Should Companies Plan Into Subpart F Following the TCJA? Silbering-Meyer, Jessica Jan 1, 2019 1585
The TCJA and foreign real property taxes. Yule, Roger J. Dec 1, 2018 1171
Schoolteacher's failure to file FBAR results in $800,000 penalty: The Court of Federal Claims holds that actions and failure to inquire into reporting requirements for a foreign account by a taxpayer who had made a 'quiet disclosure' showed willfulness. Aquilio, Mark Dec 1, 2018 972
FBAR Filing for Non-U.S. Citizens. Lin, Wilda Column Oct 1, 2018 955
A QUICK AND EASY GUIDE TO THE NEW FDII, GILTI, AND 100 PERCENT FOREIGN DRD INTERNATIONAL TAX PROVISIONS OF THE 2017 TAX CUTS AND JOBS ACT. Burnette-McGrath, Madeleine; DuFresne, Sarah; Muldrew-Mason, Monique; Weaver, Kaden; Brown, Carter; Sep 22, 2018 7999
The new GILT and repatriation taxes: Issues for flowthroughs. Lady, Todd C. Jun 1, 2018 6350
First Look at the Tax Cuts and Jobs Act: Questions and Answers about International Taxation. Siegfried, Chaya; Kess, Sidney May 1, 2018 1987
Post-Mortem Considerations with Foreign Grantor Trusts After H.R. 1, Tax Cuts and Jobs Acts. Rosenberg, Todd; Snyder, Scott Mar 1, 2018 5791
Transnationl tax information reporting: A guide for the perplexed. Zimmerman, John C. Mar 1, 2018 10930
Tax-Efficient Supply Chain in Shadow of Tax Reform: GILTI, FDII, and BEAT: they're not just acronyms - they require reassessing tax consequences of existing supply chain structures. Spinowitz, Moshe Cover story Mar 1, 2018 3309
Using Income Tax Treaties to Convert Taxable Income Into Nontaxable Distributions. Rubinger, Jeffrey L.; LePree, Summer Ayers Jan 1, 2018 3994
Reporting foreign trust and estate distributions to U.S. beneficiaries. McNamara, Lawrence H., Jr. Oct 1, 2017 12652
Beyond The Reach: Understanding When a Civilian Contractor's Income is Excluded From Federal Taxation Due to Residing Abroad. Dulaney, David; Goodell, John Sep 1, 2017 1349
Former Marine not entitled to exclude foreign earned income: the Tax Court holds the taxpayer's election was untimely. Aquilio, Mark Aug 1, 2017 670
Cleansing the PFIC taint: planning and pitfalls. Barragato, Charles A. Jun 1, 2017 3498
New reporting requirements for foreign-owned U.S. disregarded entities. Hayes, Brian Apr 1, 2017 771
Citizens abroad and social cohesion at home: Refocusing a cross-border tax policy debate. Kirsch, Michael S. Mar 22, 2017 24219
Sec. 901(m) temporary regulations apply to covered asset acquisitions. Schreiber, Sally P. Mar 1, 2017 769
An update on foreign financial account reporting. Holloway, Susanne; Schuldt, Michael A. Cover story Dec 1, 2016 6850
Form 5471 substantial compliance: what does it mean and why is it critical? Pasmanik, Philip T. Jun 1, 2016 2459
Water's-edge election: effectively connected income and the 20% rule in California. Berkness, Chris; McKinley, Estrilla A.; Yoak, John May 1, 2016 1416
Ohio Supreme Court rules in favor of nonresident athletes against City of Cleveland. Speece, Gregory; Walsh, Patrick; Prengler, Hannah M. Aug 1, 2015 1240
Defining "withholding agent": when "everyone" is both too much and not enough. Young, Jason Jul 1, 2015 1192
IRS to limit refunds and credits of foreign withholding payments: refunds of tax withheld under Chapters 3 and 4 will be limited to the amounts actually deposited. Schreiber, Sally P. Jul 1, 2015 536
U.S. abode binds Russian-employed taxpayer: a taxpayer's strong ties to the United States led to denial of the foreign earned income exclusion despite his spending half his time living and working overseas. Pirrone, Maria M. Jun 1, 2015 583
FATCA: a new world of terminology and compliance. Pasmanik, Philip; Stratos, Peter Cover story May 1, 2015 6691
FIRPTA rules impact U.S. real estate transactions. Hobbs, Jonathan Apr 1, 2015 2473
Final rules govern reporting of specified foreign financial assets: the regulations provide an exception for dual-resident taxpayers taxed as residents of a treaty partner country; IRS requests comments on virtual currency. Schreiber, Sally P. Mar 1, 2015 692
IRS offers new options for taxpayers who failed to file international information returns. Boyle, Brandon; Trivedi, Shamik Feb 1, 2015 958
The tip of the iceberg: professional liability claims and international taxation. Rood, Deborah K. Oct 1, 2014 1105
Understanding your clients' FBAR filing obligations and getting them in compliance. Silverstein, Joshua Jul 1, 2014 1485
The creditability of foreign taxes: form vs. substance. Wilkinson, Brett R.; Wilkinson, Katherine Jan 1, 2014 4436
FBAR reporting considerations. Mahany, Brian Dec 1, 2013 967
American depositary receipts are U.S.-source income subject to withholding. Chang, Anne Nov 1, 2013 1672
CFC's software leasing income determined to be foreign personal holding company income. Chang, Anne Nov 1, 2013 1595
Reporting foreign investments and activities: requirements and penalties for foreign and U.S. taxpayers. Leibowicz, Barry Jul 1, 2013 6892
Sec. 901(m): potential trap for partnership transactions. Dokko, Sean; Roth, William F., III; Pedersen, Robert C. May 1, 2013 1772
U.S. withholding tax requirements on payments to nonresidents and foreign entities. Weber, Mindy Tyson Apr 1, 2013 2401
The basic framework of cross-border taxation. Nevius, Alistair M. Mar 1, 2013 578
Cross-border taxation. Leibowicz, Barry Mar 1, 2013 5727
Potential U.S. tax consequences of using foreign sales or manufacturing branches. Hedgpeth, Todd W.; Reminick, Holtz Rubenstein Oct 1, 2012 2863
QEF elections under PFIC rules. Usher, Scott F.; Pitner, Diana L.; Martin, Bader Oct 1, 2012 980
Taxation of non-resident entertainers and sportsmen: the United Kingdom's definition of performance income and how it ought to be measured. Simpson, Alan Sep 22, 2012 11195
IRS issues regs. on sec. 7874 expatriated entities. Nevius, Alistair M. Aug 1, 2012 660
IC-DISC offers tax advantages for closely held export companies. Thomas, Mary K. Aug 1, 2012 1160
The end of taxation without end: a new tax regime for U.S. expatriates. Schneider, Bernard Jun 22, 2012 19192
The end of taxation without end: a new tax regime for U.S. expatriates. Schneider, Bernard Jun 22, 2012 15295
IRS withholding tax enforcement: dropping the other shoe? Van Leuven, Mary Jun 1, 2012 593
FBAR: handle with care. Andreozzi, Randall P.; Hibschweiler, Arlene M. May 1, 2012 9653
Regs, on foreign tax credit splitter arrangements. Nevius, Alistair M. Apr 1, 2012 694
Global taxation of cross-border e-commerce income. Azam, Rifat Mar 22, 2012 24040
New reporting for specified foreign financial assets. Chambers, Valrie Jan 1, 2012 1415
Are hedge funds and private equity funds foreign financial accounts? Wong, Alan Oct 1, 2011 1062
Form 1042-S penalties. Mahoney, Nicole L. Sep 1, 2011 1608
Tax trends: Tax Court determines character, source of golfer's worldwide endorsement income. Nitti, Tony Sep 1, 2011 3584
Delinquent U.S. foreign information returns: is filing under the 2011 OVDI appropriate? Bakale, Anthony S. Aug 1, 2011 1201
Deferred taxes on foreign earnings: a road map. Abahoonie, Edward J.; Alfonso, Leah N. Jul 1, 2011 2594
Foreign Account Tax Compliance Act. Nov 1, 2010 6546
Congress votes to limit use of foreign tax credits. Nevius, Alistair M. Oct 1, 2010 332
Uncovering the covered asset acquisition rules. Kaplan, Joshua S.; Farrell, Jeffrey W.; Shein, Caren S. Sep 1, 2010 10748
Investing in Canada through an LLC. Bakale, Anthony S. Aug 1, 2010 3741
Tax claims in transnational insolvencies: a "revenue rule-approach". Weiss, Jonathan M. Jun 22, 2010 28474
Extraterritorial income benefits may still be alive. Boyd, Chad; Kaplan, Josh; Bracuti, Guy A. Jun 1, 2010 1863
The software regulations and subpart F. Klahsen, Rick Apr 1, 2010 2233
Profile of multinational businesses with inbound investments. Godfrey, Howard; Wiggins, Casper Mar 1, 2010 6051
U.S.-source FDAP income compliance designated as Tier 1 issue. Faulk, Daniel Nov 1, 2009 1309
Taking your business global? 10 important indirect tax issues to consider. Walsh, Chris Nov 1, 2009 4961
International taxation: a guide for academics abroad. Dhanda, Michelle Sep 22, 2009 14628
Adopting or changing a foreign corporation's accounting method. Hui, Irene Pik-Wah Jul 1, 2009 1011
Expatriation and the new mark-to-market rules. Fava, Karl L. Jul 1, 2009 5724
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
Comments on proposed contract manufacturing regulations. Ugai, Brian C. Mar 1, 2009 3353
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
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
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
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
Statement before Senate Foreign Relations Committee on Dutch and Barbados treaties: September 24, 2004. Sep 1, 2004 1300
A guide to foreign corporation E&P. Soltis, Sandra Jun 1, 2004 3361
A guide to foreign corporation. Soltis, Sandra May 1, 2004 3656
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
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
Prop. regs. on partnership withholding on foreign partners. Penick, Barksdale Jan 1, 2004 390
Canada's new foreign investment entity rules. Marley, Patrick Jan 1, 2004 8688
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
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
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
Sourcing of capital losses under Sections 861, 865, and 904: October 17, 1996. Nov 1, 1996 2017

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