Foreign Income Portfolios Library

The insights and guidance of the world's leading international tax authorities plus the research and productivity tools you need - all on one platform.

Expert Analysis

Written by leading tax authorities, nearly 100 Portfolios analyze such topics as:

Foreign Tax Credit

Business Operations in Italy

Business Operations in Puerto Rico

Branch Profits Tax

Source of Income Rules

Subpart F (Controlled Foreign Corporations)

Foreign Partnerships and Partners

Transfer Pricing

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

• Daily Tax Highlights— Daily highlights from each issue of the Daily Tax Report, covering key legislative, regulatory, and legal tax developments. 
• Tax and Accounting Memorandum— An authoritative outlook, including commentary from BNA’s Advisory Boards, on new issues, developments, trends, and strategies. 
• Weekly Report— Timely notification of tax-related legislative, judicial and regulatory developments. 
• Insights & Commentary— Commentary by leading authorities on a variety of current and emerging tax issues. 
• 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. 
• 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.

NOTE: This product is a component of the BNA Tax and Accounting Center. Your 15-day Web trial to the Center includes full access, allowing you to explore all areas of tax and accounting analysis, primary sources, practice tools and more. You can find more information on the Library here

Related Links: Free Trials Library Tour Foreign Income Brochure List of Portfolios