Foreign & International Taxation

Tax Treaties

• U.S. Income Tax Treaties: Overview ..IRS
• U.S. Income Tax Treaties - A to Z ..IRS
• U.S. Tax Treaties ..IRS Pub 901
• Congressional Action on Tax Treaties ..Thomas Search
• U.S. Estate & Gift Tax Treaties
• U.S. Bilateral Social Security Agreements ..S.S.A.
• Status of Totalization Agreements ..U.S. Social Security Administration
• Tax Treaty Documents ..Office of Tax Policy (U.S. Treasury)
• Tax Information Exchange Agreements by Country ..OECD
• FATCA Intergovernmental Agreements
• Current Status Of U.S. Tax Treaties & International Tax Agreements (Dec. 2012) ..KPMG
• IRS Competent Authority Assistance
• Procedure to Obtain Assistance from U.S. Competent Authority ..IRS Rev Proc 2006-54
• Competent Authority Agreements ..IRS
• Treaty Articles for Working Aliens: Select by Country ..Windstar Technologies
• U.S. Treaties In Force ..U.S. State Dept.
• Treaty Actions ..U.S. State Dept.

• International Law Library ..Treaties & Int'l Law
• Hague Convention On Taking Evidence Abroad ..U.S. State Dept.

Taxation of Non-Resident 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
• Foreign Visitor (Student, Scholar, Faculty, Researcher) Tax Guide ..Arizona State Univ.
• Taxation of Capital Gains of NRA Students, Scholars & Foreign Gov't Employees ..IRS
• Payments To Aliens (Procedure Manual ..Loyola Marymount
• 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
• Employees of Foreign Governments or International Organizations ..IRS

• U.S. Estate and Gift Taxes for Resident & Non-Resident Aliens ..Deloitte.com
• Estate Taxation Of A Non-Resident Alien ..JPM Financial Services

• Withholding of Tax on Non-Resident 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

• 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

• New ITIN Acceptance Agent Program Changes Effective 6/22/12 ..IRS
• ITIN Frequently Asked Questions ..IRS
• Application for ITIN Form W-7: Form & Inst.
• Nonresident Alien Form 1040NR: Form and Instructions
• Nonresident Alien Form 1040NR-EZ: Form and Instructions
• Departing Alien Tax Form 1040-C: Form and Instructions
• Departing Alien Income Tax Statement Form 2063: Form & Inst.
• Statement for Exempt Individuals Form 8843: Form & Inst.
• Exemption From Withholding on Compensation Form 8233: Form and Instructions
• Treaty Based Return Position Disclosure Form 8833: Form & Inst.
• Closer Connection Exception Statement Form 8840: Form & Inst.

• Claiming Tax Treaty Benefits ..UNL.edu
• 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
• 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
• Foreign Earned Income & Housing Exclusion ..IRS
• Foreign Earned Income Exclusion Calculator ..Klarin & Assoc.
• Foreign Housing Exclusion Amounts - 2013 ..IRS Notice 2013-31
• Foreign Tax Credit for Individuals ..IRS Pub 514
• Foreign Tax Credit Issues Under the New §1411 "Additional Medicare Tax" ..BNA
• Foreign Tax Credit Versus Foreign Earned Income Exclusion ..SSRN.com
• Information for U.S. Citizens or Dual Citizens Residing Outside the U.S. .. IRS FS 2011-13
• Treatment of Foreign Taxes Paid at the State Level

• Form 1116: Foreign Tax Credit
• Form 1116 Instructions
• Form 2555: Foreign Earned Income Exclusion
• Form 2555-EZ: Foreign Earned Income Exclusion
• Form 2555 Instructions
• Form 2555-EZ Instructions

• IRS Announces Efforts to Help U. S. Citizens Overseas To Catchup With Tax Filing Obligations ..IR-2012-65
• New Filing Compliance Procedures for Non-Resident U.S. Taxpayers
• Federal Tax Law & Issues Relating To U.S. Territories ..JCT 05/2012
• 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
• Expatriation Tax ..IRS
• Countries Where Income Exclusions Requirements Are Waived (2009) ..IRS RP 2010-17

• Residents of Johnston Island Not Eligible For Exclusions: U.S. Tax Court Decision
• Description & Analysis of Present Law Relating To International Taxation ..JCT (1999)


• Also see: FATCA & FBAR Reporting Requirements

FATCA & FBAR

• Foreign Account Tax Compliance Act (FATCA) Resources ..IRS
• FATCA Resources ..Ernst & Young
• FATCA Essentials ..KPMG
• FATCA Final Regs: TD 9610 ..
• KPMG Analysis of Final Regs
• Reporting Foreign Bank & Financial Accounts ..IRS
• Form 8938 (FATCA) vs FBAR Reporting (Part I) ..Forbes
• Form 8938 (FATCA) vs FBAR Reporting (Part II) ..Forbes
• Form 8938: Statement of Specified Foreign Financial Assets
• Form 8938 Instructions
• Do I Need To File Form 8938? ..IRS
• IRS Basic Qs & As on Form 8938
• Form 8938 and the Exception for Foreign Social Security Plans ..BNA

• FBAR Resources ..IRS
• FBAR Resources ..Journal of Accountancy
• Navigating The FBAR Maze ..KPMG
• Reasonable Cause Exception To FBAR Penalty ..IRS FS 2011-13
• Reasonable Cause Exception To FBAR Penalty ..See FAQ 17
• IRS Offshore Voluntary Disclosure Program
• Form TD F 90-22.1: Report of Foreign Bank & Financial Accounts
• Form 3520: Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts
• Form 3520 Instructions

Other Country Tax Systems

• Present Law And Issues In U.S. Taxation Of Cross-Border Income ..JCT 09/11
• 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
• Worldwide VAT, GST & Sales Tax Guide ..Ernst & Young
• Value Added Tax ..Wikipedia

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
• Mexico Tax and Tax Laws 2012 ..Worldwide-Tax.com

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
• New Zealand Inland Revenue
• Wikipedia Overview of New Zealand Tax System
• Tax Law - Germany ..Bundeszentralamt für Steuern
• Income Tax In Germany ..Angloinfo.com
• The Japan Tax Site ..Japantax.org
• Taxation In Japan ..Hi-Ho.ne.jp
• Tax Guide for Foreigners in Japan ..National Tax Agency Japan
• Hong Kong Taxation ..Lowtax.net
• Taxation In Hong Kong ..HK Government
• Hong Kong Tax Guide ..Wipfli.com
• China: Tax Facts & Figures ..PWChk.com
• Tax Laws of China ..Novexcn.com

Transfer Pricing

• Advance Pricing Agreement Program ..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
• International Tax Resources ..Taxworld.org
• Key Data By Country ..WorldWide-Tax.Com
• Worldwide Country Tax Summaries Online ..PWC.com

• Microsoft Security Bulletins
• Apple Security Updates
• Best Practices For Keeping Your Home Network Secure ..NSA
• A Parent's Guide to Internet Safety ..FBI
• Various Security Forums ..Spywareinfo.com
• Online Forums Supporting Windows Users ..Aumha.net
• Apple Support Communities ..Apple
• Google Support Forums ..Google
• Internet Crime Complaint Center ..FBI
• Information on Identity Theft ..FTC
• Virus Hoaxes & False Alerts
• Rumors & Hoaxes ..TruthorFiction.com
• National Center for Missing and Exploited Children
• Information on Organ Donation ..Coalition on Donation
• Suicide Prevention (1-800-273-8255)
• Amnesty International USA
• American Civil Liberties Union
• International Tracing Service

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