Andrew Mitchel LLC

International Tax Blog - New and Interesting International Tax Issues


JCT Excellent Summary of U.S. Cross-Border Tax Rules

2015-03-18

Yesterday, March 17, 2015, the Joint Committee on Taxation published a report titled “Present Law and Selected Policy Issues in the U.S. Taxation of Cross-Border Income” (the “JCT Report”).

If you are just beginning to learn about U.S. taxation of international transactions, the first 34 pages of the JCT Report provide an excellent overview. The report can be found here, and we have added it to the resource section in right column of this blog.

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