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.
Checklists, Practice Guides, and Templates
- Brexit Resources for Tax Professionals: Helps you understand Brexit impacts on taxes, investments, and related international business issues.
- 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 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 Passive Foreign Investment Company (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)
Videos, Webcast Archives, and Other Media
- Fundamentals of Expatriate Taxation for Clients Who Live and Do Business Internationally: Learn how to guide your clients through their international tax obligations in this archived Tax Section webcast, May 2017
- International Tax and Asset Reporting for the Small Tax Practitioner: Archived Tax Section webcast where you can learn about international tax and asset-reporting forms, May 2016.
- Offshore Voluntary Disclosure Program to end in September 2018,The Tax Adviser, March 2018
- Transnational tax information reporting: A guide for the perplexed, The Tax Adviser, March 2018
- The physical presence test for excluding foreign earned income, Tax Insider, March 2018
- Congress enacts tax reform, The Tax Adviser, Feb. 2018
- Tax treaty benefits for U.S. citizens and residents, Tax Insider, Feb. 2018
- Foreign-owned domestic disregarded entities: Why new reporting requirements?, The Tax Adviser, April 2017
- Tax planning for a nonresident entering the U.S. tax system, The Tax Adviser, April 2017
- International Tax Map, (irs.gov): a gateway into the IRS specifically designed for taxpayers with international filing requirements. IRS Tax Map gathers all information about a topic in one place and contains topics from across the IRS.
- Tax Reform's Impact on International Business: What are the changes that will affect international tax provisions? Dive into planning strategies that U.S. multinationals and foreign corporations doing business in the U.S will need to consider.
- 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.
- Taxation for Individuals Living Abroad: Learn about the tax issues facing U.S. citizens living overseas and foreign nationals living in the U.S.
- International Taxation: Obtain practical guidance on international tax terminology and regulations that apply to a U.S. entity involved in global operations or for a foreign entity doing business in the U.S.
Reviewed March 29, 2018