Understanding U.S. cross-border taxation

03/12/2013 | Tax Adviser, The

With increased globalization, accountants need to understand the basics of U.S. taxation of cross-border transactions. U.S. citizens are taxable on their worldwide income. This article provides an overview of inbound and outbound transactions, U.S. tax treatment of different types of income and how the type of entity affects tax treatment.

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Tax Adviser, The