AICPA International Tax Planning Guide
This updated 2007 guide and checklist on international tax planning is intended as a reference tool to assist practitioners in situations where U.S. taxpayers are conducting business operations abroad. Learn More>>
AICPA Practice Guide for Form 1040NR for Foreign Nationals
This guide offers materials for preparing U.S. tax returns for foreign nationals, including a checklist, a questionnaire and a flowchart. Learn More>>
Guide to Foreign Financial Accounting Reporting Requirements
U.S. taxpayers are required to disclose information about foreign financial accounts over which they have signature authority or a financial interest. Penalties for the failure to disclose such accounts are severe. Learn More>>
International Tax Forms Practice Aid
This practice aid is written for the tax advisor who does not specialize in the area of international tax, but whose clients have some international transactions, investments or business activities. Learn More>>
Foreign Bank and Financial Account Information Needs To Be Reported and Filed by June 30, 2008
Practice Guide on New Chinese Law - Means Higher Tax To Do Business in China
A Guide to Foreign Corporate E&P—Part I
This two-part article/guide provides the key steps in computing a foreign corporation's earnings and profits (E&P) and the allocation and apportionment of interest, expenses and taxes to the foreign tax credit (FTC) baskets. Part I covers the basic rules. Learn More>>
A Guide to Foreign Corporate E&P—Part II
This two-part article provides a quick guide to the key steps in computing a foreign corporation's earnings and profits (E&P). Part II discusses the allocation and apportionment of interest, expenses and taxes to the foreign tax credit (FTC) baskets. Learn More>>
Forms of Overseas Operations—Part I
This two-part article explores the major characteristics and disadvantages of the different types of entities for conducting business overseas. Part I focuses on branch operations. Learn More>>
Forms of Overseas Operations—Part II
This two-part article explores the major characteristics and disadvantages of the different types of entities for conducting business overseas. Part II discusses foreign partnership and corporate organizations. Learn More>>
New Rules on Allocations of Foreign Tax Credits
This guidance covers the new rules for allocation of foreign tax credits. It discusses the new temporary regulations on partnership allocations of foreign income tax that are intended to prevent abuses of allocating foreign income tax without corresponding income and that generally apply to partnerships formed after April 20, 2004. Learn More>>
International Tax Overview: Saving Tax, Avoiding Traps
This PowerPoint presentation covers key elements of international taxation, non-income tax issues relating to international trade, and the taxation of foreign nationals. Learn More>>
IRS Pressures Taxpayers With Secret Foreign Accounts
Some taxpayers have evaded United States income and estate taxes through the use secret foreign accounts, credit or debit accounts, and other tax evading arrangements. The IRS Offshore Voluntary Compliance Initiative provides relief from certain penalties for tax years ending after December 31, 1998. Learn More>>
Individual International Tax Loss Prevention
The field of individual international taxes represents a unique opportunity for CPAs to provide services to clients and potential clients that are both value-added and interesting. Learn More>>
Minimizing Taxes in the Individual Multinational's Family: The Basics
This set of slides introduces the practice of preparing taxes for the individual's multinational family. Learn More>>
Summary of International Provisions of the American Jobs Creation Act of 2004
This summary focuses on tax law changes involving cross-border (international) transactions, provisions affecting domestic asset and wealth protection methods, and tax benefits of concern to a large number of individuals and their various advisors. Learn More>>
C-Corps in a Sea of Change: Sub-C International Tax Update
The following outline was created for "C-Corps in a Sea of Change: Sub-C International Tax Update," which covers the repeal of ETI and the new domestic manufacturing deduction. It was presented at the 2004 AICPA National Conference on Federal Taxes. Learn More>>
New Rules for Expats
This article covers the new rules for expatriates as enacted in the American Jobs Creation Act of 2004. Learn More>>
Subpart F: A Popular Planning Technique Gains Official Approval
June 10, 2004. This article covers Subpart F and the "check and sell" planning technique, which has been approved by the Tax Court in Dover. Learn More>>
U.S. Reporting Requirements for Canadian RRSPs/RRIFs
As requested by the AICPA Tax Division's Form 3520 Task Force in August 2003, Notice 2003-752 sets forth a simplified reporting regime for taxpayers with interests in Canadian registered retirement savings plans (RRSPs) and registered retirement income funds (RRIFs), effective for tax years beginning after 2002. Learn More>>
New Rules for Taxing Extraterritorial Income
This article covers legislation enacted in 2000 that repealed the foreign sales corporation rules and permitted U.S. taxpayers to exclude part of their extraterritorial income. Learn More>>
Estimating Marginal Tax Rates When Entering Foreign Markets—Part I
Beginning and expanding business operations in foreign jurisdictions raises myriad tax issues having a potentially significant effect on the marginal tax rate (MTR), as this two-part article discusses. Part I covers issues involved in choosing a particular country and certain business arrangements, such as exporting and licensing, for doing business abroad. Learn More>>
Estimating Marginal Tax Rates When Entering Foreign Markets—Part II
Beginning and expanding business operations in foreign jurisdictions raises myriad tax issues having a potentially significant effect on the marginal tax rate (MTR), as this two-part article discusses. Part II focuses on how various organizational alternatives, transferring employees and different methods of remitting profits back to the U.S. company influence MTRs. Learn More>>
Foreign Financial Accounts Reporting and Disclosure to the Treasury Department
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