2013-05-10
Today our sister website, Tax-Charts.com, published a flowchart that provides an overview of the U.S. tax “inbound” rules. The inbound rules deal with the U.S. taxation of income earned by non-U.S. persons.
Specifically, the Inbound Overview flowchart outlines the rules to determine (i) when gross income is effectively connected with a U.S. trade or business, and (ii) whether U.S. source fixed or determinable annual or periodical (“FDAP”) income is subject to the U.S. 30% tax on gross income.
The Inbound Overview flowchart is available for sale for $149.
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