International business

Large Business and International compliance campaigns

Campaigns will ensure that resources are used efficiently and effectively to improve taxpayer compliance. LB&I's goal is to improve return selection, identify issues representing the risk of non-compliance, and make the greatest use of limited resources.

Alien taxation – Certain essential concepts

This section describes certain essential concepts involved in the taxation of aliens.

Classification of taxpayers for U.S. tax purposes

This section will help you determine if you are a "Foreign Person" or a "United States person" for U.S. tax purposes.

Country-by-country reporting

The United States is a member of the Organisation for Economic Co-operation and Development (OECD). The OECD recommended country-by-country reporting requirements to address base erosion and profit shifting

Foreign Account Tax Compliance Act (FATCA)

The Foreign Account Tax Compliance Act (FATCA) requires certain U.S. taxpayers holding financial assets outside the country to report those assets to the IRS.

Internal Revenue Service International Visitors Program (IVP)

The purpose of the International Visitors Program (IVP) is to introduce the Internal Revenue Service as one of the world's premier tax systems to interested countries.

2012 Offshore Voluntary Disclosure Program

The IRS offers an offshore voluntary disclosure program to help people get current with their taxes. The current program is open for an indefinite period until otherwise announced.

Qualified Intermediary Program

Use the IRS QI/WP/WT System to apply, renew or terminate your status as a qualified intermediary, withholding foreign partnership or withholding foreign trust.

Report of Foreign Bank and Financial Accounts (FBAR)

You may be required to report yearly to the IRS foreign bank and financial accounts (FBAR) exceeding certain thresholds.

Tax treaties

Under a tax treaty, foreign country residents receive a reduced tax rate or an exemption from U.S. income tax on certain income they receive from U.S. sources.

Taxpayer identification numbers (TIN)

Review the various taxpayer identification numbers (TIN) the IRS uses to administer tax laws. Find the TIN you need and how to get it.

Transfer pricing

Provides information about initiatives relative to the issue of transfer pricing.

U.S. Withholding Agent Program

Focus enforcing compliance through examinations and voluntary compliance of withholding tax on foreign payments. Responsibilities include coordinating exams and training exam teams, consulting with internal/externals stakeholders, and providing guidance to ensure consistent treatment for taxpayers.