International Tax

International Taxation - Tax Planning Resources, Guides & Tools 

As both individual and business taxpayers conduct their affairs on a more global basis, CPAs have to be prepared to assist them, not only with their domestic tax requirements, but with their international tax needs as well. Below you will find checklists, practice guides, and more to help you serve your clients.

  Join the Tax Section today to gain access to these resources along with other benefits.


Featured Resources

ID theft

Brexit Resources for Tax Professionals

Helps you understand Brexit impacts on taxes, investments, and related international business issues.

Foreign Account Tax Compliance Act (FATCA)

Helps you learn the rules regarding the reporting of foreign assets under section 6038D.

Report on Foreign Bank Account and Financial Accounts (FBAR)

Provides valuable resources, articles, and links to FBAR guidance.


Checklists, Practice Guides, and Templates
  • Brexit Frequently Asked Questions (FAQs) and Answers for Tax Professionals: Answers common questions clients are asking their CPA; use this guidance as talking points to address client concerns.
  • International Individual Tax Loss Prevention: Highlights certain international tax areas applicable to individuals that represent potential trouble spots to practitioners.
  • Foreign Tax Withholding Guide : Assists practitioners in recognizing situations in which a client may need to determine steps to take to address international taxation issues. 
  • Form 5472 Practice Guide : Assists practitioners in situations where U.S. taxpayers are involved with a 25% foreign-owned U.S. corporation, or foreign corporation engaged in a U.S. trade or business. 
  • Income Tax Treaties Checklist (available in Word and PDF)
  • Individual PFIC Checklist (available in Word and PDF)
  • U.S. Income Taxation of Expatriates Checklist (available in Word and PDF)
  • Foreign Tax Credits Checklist (available in Word and PDF)
  • IRS and FinCEN Filing Resources: Contains links to various documents from the IRS and the Financial Crimes Enforcement Network (FinCEN) to assist practitioners in the filing of Form TD F 90-22-1, Report of Foreign Bank and Financial Accounts.
  • 2015 Foreign National Tools
    • Non-Resident Alien (NRA) Questionnaire
    • Form 1040NR Checklist (available in Word and PDF)
    • Flowchart for first year foreign nationals are in the U.S.

Videos, Webcast Archives, and Other Media


Other Resources


Learning

Self-Study

  • International Taxation - Tax Staff Essentials: Overview to introduce U.S. tax implications for an entity that is contemplating, or already involved in, global enterprise, and for a foreign entity doing business in the U.S.  

 This symbol identifies tools and resources available exclusively for Tax Section members. When accessing premium member-only content within the Tax Resource Library, you will be prompted to enter your user ID and password to validate your Tax Section membership.

 

Copyright © 2006-2016 American Institute of CPAs.