How to deal with cross-border taxation issues

04/11/2013 | Tax Adviser, The

U.S. tax law covers two kinds of cross-border transactions: outbound transactions by U.S. taxpayers doing business or investing in foreign countries and inbound transactions involving foreign taxpayers doing business or investing in the U.S. The author of this article sets forth the basic framework of tax issues involved with these transactions and cautions that applicable tax treaties, as well as the Internal Revenue Code, must be taken into account in assessing tax ramifications of cross-border transactions.

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Tax Adviser, The

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