International Tax Research & Analysis

International Tax Research & Guidance

Stay on top of international tax transactions and issues with Bloomberg BNA Tax & Accounting. Our unparalleled collection of expert-written, in-depth Portfolios, news, and more provides real-life examples, scenarios, practice tools, and working papers on business operations abroad, foreign taxation of U.S. income, transfer pricing, tax treaties, and more. Choose a category below to get started.

Title	Price	Order
Premier International Tax Library	7-Day Free Trial
Premier International Tax Library is a comprehensive resource featuring daily breaking news and developments, in-depth a ...
International Tax Monitor	7-Day Free Trial
International Tax Monitor delivers daily news and analysis from the world's financial and business centers, focused on t ...
International Tax Centre	7-Day Free Trial
The International Tax Centre is a comprehensive resource offering practitioner-authored analysis, transfer pricing infor ...
Transfer Pricing Premier Library	7-Day Free Trial
Transfer Pricing Premier Library provides a comprehensive one-stop source of expert transfer pricing analysis, insigh ...
Transfer Pricing Portfolios Library	7-Day Free Trial
Bloomberg BNA's Transfer Pricing Portfolios Library provides analysis and news on the highly complex and quickly evolvin ...
Transfer Pricing Report	7-Day Free Trial
This practical biweekly service provides news and analysis on U.S. and other governments' tax policies regarding interco ...
Transfer Pricing Forum	7-Day Free Trial
Featuring Transfer Pricing experts from 28 countries, Transfer Pricing Forum provides unique, country-specific solutions ...
Tax Treaties Analysis	7-Day Free Trial
Tax Treaties Analysis is an online service that includes expert summaries of the provisions of 190 key tax treaties betw ...
Foreign Income Portfolios Library	7-Day Free Trial
Written by leading practitioners in the field, the Foreign Income Portfolios provide everything necessary to research, p ...
BNA Tax and Accounting Center	7-Day Free Trial
The BNA Tax and Accounting Center is the only planning resource to offer expert analysis and practice tools from the wor ...
Global Tax Guide	7-Day Free Trial
The Global Tax Guide Online provides tax profiles of 76 key jurisdictions, written by local experts, regular updates to ...
Daily Tax Report	7-Day Free Trial
For more than 50 years, Daily Tax Report® has helped leading practitioners and policymakers keep on the cutting edge ...
U.S. Income Taxation of Foreign Corporations (Portfolio 908)	400.00
U.S. Income Taxation of Foreign Corporations describes the Internal Revenue Code provisions applicable to foreign cor ...
U.S. Taxation of International Shipping and Air Transport Activities (Portfolio 945)	400.00
This Portfolio discusses the three tax regimes that nonresident aliens and foreign corporations that conduct shippi ...
The Branch-Related Taxes of Section 884 (Portfolio 909)	400.00
The Branch-Related Taxes of Section 884 analyzes the branch-related taxes of §884, i.e., the branch profits tax, th ...
U.S.-to-Foreign Transfers Under Section 367(a) (Portfolio 919)	400.00
This Portfolio examines the rules that apply to various forms of foreign corporate or partnership formations or res ...
CFCs — Foreign Personal Holding Company Income (Portfolio 6220)	400.00
CFCs — Foreign Personal Holding Company Income provides a analysis of foreign personal holding company income, fore ...
CFCs — Sections 959-965 and 1248 (Portfolio 930)	400.00
CFCs — Sections 959–965 and 1248 describes the rules that apply to the repatriation of the earnings and profits of ...
Controlled Foreign Corporations — Section 956 (Portfolio 929)	400.00
Controlled Foreign Corporations — Section 956 analyzes the federal income tax consequences under §956 of the Intern ...
Other Transfers Under Section 367 (Portfolio 920)	400.00
This Portfolio examines the rules that apply to various forms of foreign corporate or partnership formations or res ...
CFCs — Foreign Base Company Income Other than FPHCI (Portfolio 928)	400.00
CFCs — Foreign Base Company Income (Other than FPHCI) focuses on the provisions of §954 other than those pertaining ...
Export Tax Incentives (Portfolio 934)	400.00
Export Tax Incentives examines the history of export tax incentives under the Internal Revenue Code and discusses r ...
Foreign Corporation Earnings and Profits (Portfolio 932)	400.00
Foreign Corporation Earnings and Profits explains how the earnings and profits (E&P) of foreign corporations ar ...
U.S. Income Taxation of Foreign Governments, International Organizations and Their Employees (Portfolio 913)	400.00
U.S. Income Taxation of Foreign Governments, International Organizations and Their Employees discusses the income t ...
Partners and Partnerships — International Tax Aspects (Portfolio 910)	400.00
This Portfolio examines the principal U.S. tax issues that arise in international uses of entities treated as partn ...
Foreign Personal Holding Companies (Portfolio 922)	400.00
Foreign Personal Holding Companies examines U.S. taxation of U.S. shareholders of foreign personal holding companies.
Section 911 and Other International Tax Rules Relating to U.S. Citizens and Residents (Portfolio 918)	400.00
This Portfolio discusses double taxation of U.S. citizens abroad, citizens who expatriate to avoid tax, tax treatie ...
U.S. Income Taxation of International Insurance Activities(Portfolio 931)	400.00
U.S. Income Taxation of International Insurance Activities reviews the U.S. income taxation of U.S. persons engaged in i ...
PFICs (Portfolio 923)	400.00
PFICs discusses the passive foreign investment company (“PFIC”) provisions and the attempt to deny the benefit of t ...
Federal Taxation of Foreign Investment U.S. Real Estate (Portfolio 912)	400.00
Federal Taxation of Foreign Investment in U.S. Real Estate discusses the federal tax rules bearing upon foreign inv ...
U.S. International Taxation of Telecoms (Portfolio 946)	400.00
This Portfolio analyzes the U.S. federal income tax treatment of entities providing telecom infrastructure and serv ...
Source of Income Rules (Portfolio 905)	400.00
Source of Income Rules analyzes the rules applicable in determining whether income is treated as from sources withi ...
Tax Aspects of Foreign Currency (Portfolio 921)	400.00
Tax Aspects of Foreign Currency examines U.S. taxation of transactions translating foreign currency into U.S. dollars ...
Aliens Who Invest in the United States Through a Low-Tax Jurisdiction (Portfolio 944)	400.00
This Portfolio provides planning techniques for non-U.S. citizens to lawfully minimize or eliminate U.S. federal tr ...
The Foreign Tax Credit Limitation Under Section 904 (Portfolio 904)	400.00
The Foreign Tax Credit Limitation Under Section 904 discusses one part of the U.S. foreign tax credit mechanism—the ...
Indirect Foreign Tax Credits (Portfolio 902)	400.00
This Portfolio contains analysis of §902.
The Possession Tax Credit Under Section 936 (Portfolio 933)	400.00
This Portfolio discusses the provisions of former §936, which allowed a credit to domestic corporations for certain ...
The Allocation and Apportionment of Deductions (Portfolio 906)	400.00
The Allocation and Apportionment of Deductions sets forth and analyzes the rules for allocating and apportioning de ...
U.S. Income Taxation of Foreign Students, Teachers, and Researchers (Portfolio 914)	400.00
This Portfolio analyzes the U.S. income tax laws applicable to nonresident alien students, teachers, and researchers w ...
U.S. Withholding and Reporting Requirements for Payments of U.S. Source Income to Foreign Persons (Portfolio 915)	400.00
This Portfolio addresses the withholding of U.S. federal income tax under §§1441–1443 of the Internal Revenue Code ...
U.S. Income Taxation of Nonresident Alien Individuals (Portfolio 907)	400.00
This Portfolio analyzes the U.S. income tax laws applicable to non-U.S. citizens who are classified as “nonresident ...
CFCs—General Overview (Portfolio 926)	400.00
Subpart F—General describes the rules for the U.S. federal income taxation of shareholders of controlled foreign corpo ...
U.S. Income Tax Treaties — The Limitation on Benefits Article (Portfolio 936)	400.00
U.S. Income Tax Treaties — The Limitation on Benefits Article discusses in detail the limitation on benefits (LOB) ...
U.S. Income Tax Treaties — U.S. Competent Authority Functions and Procedures (Portfolio 940)	400.00
U.S. Income Tax Treaties — U.S. Competent Authority Functions and Procedures addresses the administrative and compe ...
Bilateral Transfer Tax Treaties (Portfolio 939)	400.00
Bilateral Transfer Tax Treaties describes the purpose, operation, and construction of the 17 transfer tax treaties ...
U.S. Income Tax Treaties — Competent Authority Functions and Procedures of Selected Countries (Portfolio 941)	400.00
This Portfolio discusses the competent authority functions and procedures of Australia, Canada, France, Mexico, The Ne ...
International Aspects of U.S. Social Security and Unemployment Taxes (Portfolio 917)	400.00
This Portfolio analyzes the U.S. Social Security tax rules that apply to aliens working in the U.S., and to U.S. ci ...
International Aspects of U.S. Withholding on Wages and Service Fees (Portfolio 916)	400.00
This Portfolio analyzes the U.S. wage withholding rules that apply to aliens working in the United States, and to U ...
Transfer Pricing International Journal	7-Day Free Trial
Transfer Pricing International Journal gives you access to expert analysis and insights on how to minimize taxes and avo ...
Transfer Pricing: European Rules and Practice (Portfolio 895)	400.00
Transfer Pricing: European Rules and Practice, contains detailed explanations of the transfer pricing rules and pra ...
Transfer Pricing: Alternative Practical Strategies (Portfolio 890)	400.00
This Portfolio presents a case study in selecting a transfer pricing methodology and analyzes: advance pricing agre ...
Transfer Pricing: Records and Information (Portfolio 891)	400.00
Portfolio covers transfer pricing records requirements; audits, appeals and penalties; document requests; and competen ...
Transfer Pricing: Economic, Managerial, and Accounting Principles (Portfolio 889)	400.00
This Portfolio analyzes the economics of transfer pricing and the use of a company's internal data to assist in est ...
Transfer Pricing: OECD Transfer Pricing Rules and Guidelines (Portfolio 894)	400.00
This Portfolio describes the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations of t ...
Reporting Requirements Under the Code for International Transactions (Portfolio 947)	400.00
Reporting Requirements Under the Code for International Transactions discusses special tax compliance issues for U. ...

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International Tax Research & Guidance