Tax

Foreign Income Resource

Foreign Income Resource

The insights and guidance of the world’s leading international tax authorities plus the research and productivity tools you need – all on one platform. It includes insights and commentary by leading authorities on a variety of related current and emerging tax issues.

Foreign Income Resource Expert Analysis

Written by leading tax professionals, dozens of guides analyze such topics as:

  • Foreign Tax Credit
  • Business Operations in foreign countries
  • Business Operations in U.S. territories
  • Branch Profits Tax
  • Source of Income Rules
  • Subpart F (Controlled Foreign Corporations)
  • Foreign Partnerships and Partners
  • Transfer Pricing

Practice Tools

These include:

  • Federal Tax Calendar
  • Interactive Federal tax forms
  • Tables, charts, and lists
  • Working Papers: Sample elections, Sample filled-in forms

Source Documents

Primary or source documents include:

  • Full text of the IRC
  • Final, Temporary, and Proposed Regulations
  • IRS Documents – including Revenue Rulings, Revenue Procedures, Notices and Announcements, PLRs and TAMs, CCAs, FSAs, and SCAs
  • IRS Publications
  • Treasury regulations and decision preambles
  • Full Text of Federal Cases from all federal courts from 1913 to date; Tax court rules; Court of Federal Claims Rules
  • Selected full text of legislation with committee reports
  • Circular 230
  • Coordinated Issue Papers
  • Industry Specialization Papers
  • Tax Treaties — full text of treaties between the US and foreign countries.