The AICPA has created this dedicated page to assist taxpayers and tax practitioners in understanding the rules regarding the reporting of foreign assets under IRC Section 6038D. This page contains links to the various articles, resources, tools, and more!
|Tools, Templates, and Other Resources
- International Taxation - Tax Staff Essentials: This course is an overview to introduce the terminology and basic rules for the U.S. tax implication for an entity that is contemplating or already involved in global enterprise and for a foreign entity doing business in the U.S.
- U.S. Taxation of International Operations: Key Knowledge: If your organization conducts international transactions from occasional sales outside the U.S. to fully integrated foreign manufacturing and sales operations?you?ll find this book to be an invaluable resource. Features detailed coverage of inbound U.S. investment by foreign investors and businesses, including recently enacted FATCA and FBAR foreign ownership, reporting and withholding rules.