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International Businesses
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Tax Information For International Businesses |
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Pacific Association of Tax Administrators Issues Guidance on the Mutual Agreement Procedure and Bilateral Advance Pricing Arrangement Processes
IR-2004-83 — Pacific Association of Tax Administrators has finalized internal operational guidance with respect to mutual agreement procedures (MAP) and bilateral advance pricing arrangements (BAPA).
News and Events
This section provides the latest news on international taxes.
Classification for U.S. Tax Purposes
This section will help you determine if you are a "Foreign Person" or a "United States person" for U.S. Tax purposes
Essential Concepts of International Taxation
The income sourcing rules determine which income is taxable to a foreign person and which income qualifies for the foreign tax credit and the earned income exclusion of US persons.
Competent Authority Assistance
If you are a U.S. citizen or resident, you can request assistance from the U.S. competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries.
Tax Treaties
Tax treaties may allow residents of foreign countries to be taxed at a reduced rate, or be exempt from U.S. income taxes on certain items of income they receive from sources within the United States.
Taxpayer Identification Numbers (TIN)
A Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (IRS) in the administration of tax laws.
Tax Withholding
This section covers tax withholding topics for U.S. citizens or resident aliens employed in U.S. provinces or overseas.
Transfer Pricing
Provides information about initiatives relative to the issue of transfer pricing.
Advance Pricing Agreement Program
The APA Program provides an alternative dispute resolution mechanism for taxpayers and the IRS to resolve complex international transfer pricing cases.
Qualified Intermediaries (QI)
Provides U.S. and foreign withholding agents with the latest information about qualified intermediaries, including the QI agreement and country specific attachments.
List of Approved KYC Rules and Rules Awaiting Approval
Provides a list of countries that have submitted KYC rules and whether those rules have been approved. It also provides links to Country Specific Attachments.
International IRS Offices
International IRS Office locations and contact numbers.
Worldwide Tax Administration Assistance
The Internal Revenue Service, through its Office of Tax Administration Advisory Services (TAAS), provides technical assistance to foreign governments, U.S. possessions including commonwealth's and territorial governments, and institutions of higher learning.
Competent Authority Statistics
Competent Authority Statistics
International Tax Statistics
Find statistics for both inbound and outbound international corporate activities here. There's also information on specialized areas covering foreign trusts, international boycotts, and more.
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