International Taxation Resource Kit

Summary

This resource kit provides information primarily pertaining to the U.S. taxation of domestic entities with overseas business activities and foreign entities with business activities in the U.S. The resource kit is divided into the following sections: outbound, inbound, other international tax (including transfer pricing), and local country taxation. Outbound transactions involve an investment by the U.S. person abroad. Foreign transactions are the local country rules. Inbound transactions involve a nonresident alien or foreign person investing into the United States. Other involves transactions that can be either inbound or outbound, such as transfer pricing and treaty issues. This resource kit includes Practical Guidance materials on U.S. international tax issues, including detailed practice notes, templates, and checklists.