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The International Tax section is a compilation of alerts and articles written by members of the ICPAS Taxation International Committee as well as links to websites and other resources of interest to the International tax community. Follow the links below for more information on these topics.  

International Tax Committee Articles

  • Streamlined Procedures for Disclosing Unreported Foreign Assets

  • New Regulations Require Foreign-Owned Domestic Disregarded Entities to File Form 5472

  • Micro-Captive Insurance

  • Final Section 987 Regulations Provide Guidance to Certain Qualified Business Units

  • Disregarded entities required to comply in new proposed regulations to section 6038A

  • IRS Publishes New Form W-8BEN-E Withholding Certificate with Expanded Treaty Benefits Claim

  • Documentation Requirements for Related-Party Debt Instruments Under Proposed Section 385 Regulations

  • Taxpayers Forces to Allow Production of Foreign Back Account Records

  • Legislative Changes Require Captive Insurance Companies to Immediately Assess Their Operations

  • IRS Explains Level of Lending & Underwriting Activities That Give Rose to U.S. Trade or Business

  • Problems Remain with the IRS Offshore Voluntary Disclosure Program

  • U.S. Companies Doing Business in Canada

  • District Court Explores Proper Review of FBAR Penalty Issues & Largely Rules Against Taxpayer

  • Short-term Obligation Exception Didn't Apply to CFC's Loans to U.S. Parent

  • Surface Transportation Act of 2015: Tax Provisions

  • Proposed Regulations Eliminate 367 Goodwill Exception

  • IRS Tweaks Corporate Tax Inversion Rules

  • IRS Can Now Revoke Your Passport If You Owe Them Money

  • IRS Issues Rules on New Federal Inheritance Tax