Foreign & International Taxation

Tax Treaties

• U.S. Income Tax Treaties: Overview ..IRS
• U. S. Income Tax Treaties - A to Z ..IRS
• Competent Authority Agreements ..IRS
• U.S. Estate & Gift Tax Treaties
• U.S. Bilateral Social Security Agreements ..S.S.A.
• Tax Treaty Documents ..Office of Tax Policy (U.S. Treasury)
• Congressional Action on Tax Treaties ..Thomas Search
• What's New in SSA International Agreements ..U.S. Social Security Administration
• Procedure to Obtain Assistance from U.S. Competent Authority ..IRS Rev Proc 2006-54

• Tax Information Exchange Agreements:
  [ Jersey (pdf) ] [ Guernsey (pdf) ] [ Isle of Man (pdf) ] [ Netherlands Antilles (pdf) ] [ U.K., Northern Ireland & Virgin Islands (pdf) ] [ Cayman Islands (pdf) ] [ Bahamas ] [ Antigua & Barbuda ] [ Switzerland ] [ Aruba (pdf) ] [ Liechtenstein (pdf) ] [ Brazil (pdf) ] [ Panama (pdf) ] [ Marshall Islands ] [ Monaco (pdf) ] [ Gibraltar (pdf) ]

• Treaty Articles for Working Aliens: Select by Country ..Windstar Technologies
• U.S. Tax Treaties ..IRS Pub 901

• U.S. Treaties In Force As of 01-01-2010 ..U.S. State Dept.
• Various Treaties, Free Trade Agreements & Int'l Agreements ..Natlaw
• International Law Library ..Treaties & Int'l Law
• Hague Convention On Taking Evidence Abroad ..U.S. State Dept.

Taxation of Aliens

• Tax Guide for Aliens ..IRS Pub 519
• Foreign National Tax Guide ..thetaxguy.com
• Present Law And Background Related To U.S. Activities Of Foreign Persons ..JCT 06/11
• U.S. Taxation of Foreign Citizens ..KPMG
• Definition of Non-Resident and Resident Alien ..Duke University
• Tax Guide for International Students, Scholars & Researchers ..Univ. of Colorado
• Foreign Visitor (Student, Scholar, Faculty, Researcher) Tax Guide ..Arizona State Univ.
• Taxation of Capital Gains of NRA Students, Scholars & Foreign Gov't Employees ..IRS
• Federal Taxation of Aliens (Accounting Manual) ..Univ. of California
• Nonresident Alien Handbook (Payroll Guide) ..Florida Bureau of State Payrolls
• Tax Information for Visitors to the U.S. ..IRS Pub 513
• Tax Information for Aliens ..IRS Tax Topics 850
• Foreign Taxpayers ..TaxProphet.com
• Employees of Foreign Governments or International Organizations ..IRS
• U.S. Estate and Gift Taxes for NRA ..Tax Prophet (Robert Sommers, Atty)
• 10 Rules of U.S. Taxation ..Paula Singer, Esq.

• Withholding of Tax on Nonresident Aliens & Foreign Corp. ..IRS Pub 515
• Nonresident Aliens & U.S. Holdings ..Invest-Faq.com
• Taxation of Foreign Athletes and Entertainers ..IRS
• Tax Treatment of Au Pairs
• Tax Treatment of Foreign Agricultural Workers
• Gross Income Exclusions for Non-Resident Aliens ..IRS Pub 519

• ITIN Frequently Asked Questions ..IRS
• U.S. International Tax Rules ..JCT (July 2003)
• International Tax Reform & U.S. Tax Rules ..JCT (June 2006)
• Procedure For Obtaining Assistance From U.S. Competent Authority ..IRS RP 2006-23
• Diplomatic Tax Exemption Programs (Sales & Excise Tax) ..U.S. State Dept OFM

• IRS Announces Revisions to ITIN Applications ..IRS IR-2003-140
• Download Application for ITIN Form W-7: Form & Inst.
• Download Nonresident Alien Form 1040NR: Form and Instructions
• Download Nonresident Alien Form 1040NR-EZ: Form and Instructions
• Download Departing Alien Tax Form 1040-C: Form and Instructions
• Download Departing Alien Income Tax Statement Form 2063: Form & Inst.
• Download Statement for Exempt Individuals Form 8843: Form & Inst.
• Download Exemption From Withholding on Compensation Form 8233: Form and Instructions
• Download Treaty Based Return Position Disclosure Form 8833: Form & Inst.
• Download Closer Connection Exception Statement Form 8840: Form & Inst.

• Tax Treaty Statements for Withholding Exemption ..Univ. of California
• Tax Planning - Moving to the United States ..Richard S. LeVine, Esq.
• Information on Visas & Immigration ..ForeignBorn.com
• Immigration Classifications and Visa Categories ..USCIS
• Guide to U.S. Immigration ..TakataLaw.com
• International Estate Planning: A Primer ..Cadwalader Wickersham & Taft
• Estate Taxation of Nonresident Aliens ..JPM Financial Services
• U.S. Estate and Gift Taxes for NRA ..Tax Prophet (Robert Sommers, Atty)
• Canada to U.S. Business Immigration ..Joseph C. Grasmick, Atty

U.S. Persons With Foreign Activities

• Guide for U.S. Citizens & Resident Aliens Abroad ..IRS Pub 54
• Guide for U.S. Government Employees Stationed Abroad ..IRS Pub 516
• Tax Highlights for U.S. Citizens and Residents Going Abroad ..IRS Pub 593
• Tax Information for U.S. Citizens & Residents Abroad ..IRS Tax Topics 850
• US Taxation of Americans Abroad ..KPMG
• Persons Employed In U.S. Possessions ..IRS
• Individuals Living or Working in U.S. Possessions ..IRS
• Moving To or From a United States (U.S.) Territory/Possession ..IRS
• U.S. Tax Guide for Green Card Holders ..IRS Pub 4588
• Foreign Currency & Currency Exchange Rates ..IRS

• Information for U.S. Citizens or Dual Citizens Residing Outside the U.S. .. IRS FS 2011-13
• Reporting Foreign Bank & Financial Accounts
• Foreign Account Tax Compliance Act (FATCA)
• Form 8938 (FATCA) vs FBAR Reporting (Part I) ..Forbes
• Form 8938 (FATCA) vs FBAR Reporting (Part II) ..Forbes
• Treatment of Foreign Taxes Paid at the State Level
• Expatriation Tax ..IRS
• Special Guidance for Certain Expatriates ..IRS
• Foreign Earned Income Exclusion Calculator ..Klarin & Assoc.
• Countries Where Income Exclusions Requirements Are Waived (2009) ..IRS RP 2010-17

• Certification for Reduced Tax Rates In Tax Treaty Countries ..IRS
• Foreign Tax Credit for Individuals ..IRS Pub 514
• Download Form 1116: Foreign Tax Credit
• Form 1116 Instructions
• Download Form 2555: Foreign Earned Income Exclusion
• Download Form 2555-EZ: Foreign Earned Income Exclusion
• Form 2555 Instructions
• Form 2555-EZ Instructions
• Residents of Johnston Island Not Eligible For Exclusions: U.S. Tax Court Decision
• Overview of Law & Economic Issues ..JCT
• Description & Analysis of Present Law ..JCT

Other Country Tax Systems

• Present Law And Issues In U.S. Taxation Of Cross-Border Income ..JCT
• Tax Guide for Employers In U.S. Possessions ..IRS Circular SS (Pub 80)
• Tax Information for Residents of Puerto Rico ..IRS
• Special Instructions for Bona Fide Residents Of Puerto Rico ..IRS Pub 1321
• Información Contributiva para Residentes de Puerto Rico ..IRS Tax Topic 900
• Overview of the Tax Rules for Puerto Rico & U.S. Possessions ..JCT
• Baker Tilly Country Guides
• International Tax Sites by Country ..Taxsites.com
• Tax Rates Around The World ..Worldwide-Tax.com
• Value Added Taxes (VAT) & E-Commerce ..Bleuel.com

Canada

• Cross-Border Tax Issues ..Howland Tax Svcs
• Canada to U.S. Business Immigration ..Law Offices of Joseph C. Grasmick
• Canada Customs & Revenue Agency:  English or French
• Canadian Tax Information ..Taxes.ca
• Info on U.S. - Canada Income Tax Treaty ..IRS Pub 597
• Guidance on Applying Article XVIII(7) of the U.S. - Canada Tax Treaty

Mexico

• Taxes in Mexico ..SolutionsAbroad.com
• Taxation In Mexico ..Mexicolaw.com
• Doing Business in Mexico: Resources ..Mexico Channel

Other Countries

• Yahoo! Tax Sites for the United Kingdom
• UK HM Revenue & Customs Home Page
• Overview of UK Tax System
• Wikipedia Overview of Australia Tax System
• Australian Taxation Office
• Tax Law Resources: Australia
• Taxation Accounting Australia
• New Zealand Inland Revenue
• Wikipedia Overview of New Zealand Tax System
• Tax Law - Germany ..Bundeszentralamt für Steuern
• The Japan Tax Site ..Japantax.org
• Tax Guide for Foreigners in Japan ..National Tax Agency Japan

Transfer Pricing

• APA & Transfer Price Guidance ..IRS
• IRS Examinations of Transfer Pricing ..Pillsbury Winthrop, LLP
• Application & Administration of Sec 482 ..IRS Pub 3218
• Articles on Transfer Pricing ..Altus Economics
• Transfer Pricing News ..USTransferPricing.com

All-Purpose International Taxation Sites

• IRS Website for International Taxpayers
• Tax World: International Tax Resources
• WorldWide-Tax.Com

• Microsoft Security Bulletins
• Apple Security Updates
• Best Practices For Keeping Your Home Network Secure ..NSA
• Child Safety on the Internet Highway ..Larry Magid
• National Center for Missing and Exploited Children
• Information on Organ Donation ..Coalition on Donation
• Suicide Prevention Center
• Internet Crime Complaint Center ..FBI
• Information on Identity Theft ..FTC
• Virus Hoaxes & False Alerts
• Rumors & Hoaxes ..TruthorFiction.com
• Various Security Forums ..Spywareinfo.com
• Online Forums Supporting Windows Users ..Aumha.net
• Apple Support Communities ..Apple
• Google Support Forums ..Google
• Amnesty International USA
• American Civil Liberties Union
• International Tracing Service

• New Mexico Taxation & Revenue Dept.
• New Mexico Bureau of Elections
• New Mexico State & Local Government Services
• Welcome to Santa Fe
• New Mexico Tourism department

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