Description
Expertise for guiding multinational business through U.S. taxation of inbound and outbound transactions, international business expansion, and transfer pricing. The insights and guidance of the world's leading international tax authorities plus the research and productivity tools you need - all on one platform. Written by leading practitioners in the field, the Foreign Income Portfolios provide everything necessary to research, plan, and implement strategies to streamline compliance while minimizing clients’ exposure to taxes.
Expert Analysis
Written by leading tax authorities, nearly 100 Portfolios provide practical analysis in virtually any scenario involving U.S. taxation of cross-border transactions transactions — from foreign tax credits and branch profits tax to foreign partners and partnerships and Subpart F Corporations. In addition to topic-specific guidance, you get specific technical information necessary to manage business expansion and operations in 40 countries. Portfolios are organized as follows::
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U.S. Taxation of International Transactions: “Outbound” (U.S. Business Investing Overseas); “Inbound” (Foreign Business Investing in the U.S.); Rules That Apply to Both Types of Transactions
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Transfer Pricing: U.S. Transfer Pricing Rules and Economic Principles Transfer Pricing Rules of 14 Major Foreign Countries
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Country Portfolios: 40 country-specific Portfolios covering the basic business and tax requirements involved in operating a business in a particular country, including Puerto Rico
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U.S. Tax Overview: This introduces the researcher to the U.S. federal tax system, including procedural aspects. The major focus is on income taxation, including the rules covering individuals, corporations, partnerships, estates, and trusts, plus alternative minimum tax.
Practice Tools
- Federal Tax Calendar
- Interactive Federal tax forms
- Tables, charts, and lists
- Working Papers: Sample elections, Sample filled-in forms
Source Documents
- 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 — 2000-Present
- Tax Treaties — full text of treaties between the US and foreign countries.
News & Commentary
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Daily Tax Highlights — Daily highlights from each issue of the Daily Tax Report, covering key legislative, regulatory, and legal tax developments.
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Tax and Accounting Memorandum — An authoritative outlook, including commentary from Bloomberg BNA’s Advisory Boards, on new issues, developments, trends, and strategies.
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Weekly Report — Timely notification of tax-related legislative, judicial and regulatory developments.
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Insights & Commentary — Commentary by leading authorities on a variety of current and emerging tax issues.
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International Journal — Expert monthly commentary on U.S. inbound and outbound tax developments (including major regulatory projects), cross-border perspective from Canada and Mexico, and status of U.S. tax treaties.
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Transfer Pricing Report (optional) — Practical service providing news and analysis on U.S. and other governments’ tax policies regarding intercompany transfer pricing and helps companies structure their operations to avoid double taxation.