Taxation of Effectively Connected Income

Internal Revenue Code

Treasury Regulations

Earnings Stripping and Financing Arrangements

Model Treaty Provisions

U.S. Model Treaty, Article 5 (Permanent Establishment)

U.S. Model Treaty, Article 7 (Business Profits)

U.S. Model Treaty, Article 14 (Independent Personal Services)

U.S. Model Treaty, Article 15 (Dependent Personal Services)

Court Decisions

 
Swan Holding, Ltd. v. Commissioner, 126 T.C. No. 6 (2006) (Treas. Reg. 1.882-4 timely filing requirement held invalid)
 
National Westminster Bank, PLC v. United States, 44 Fed. Cl. 120 (1999), interlocutory appeal denied, 232 F.3d 906 (Fed. Cir. 2000) (Treas. Reg. 1.882-5 inconsistent with art. 7(2) of U.S.-U.K. treaty)

Espinosa v. Commissioner, 107 T.C. 146 (1996) (section 874)

Inverworld, Inc. v. Commissioner, T.C. Memo. 1996-301

Illustrations

Sales of Personal Property by Nonresidents

Sales of Purchased Inventory by Nonresidents

Sales of Produced Inventory by Nonresidents - Interpretation A

Sales of Produced Inventory by Nonresidents - Interpretation B

Relevant IRS Forms

Form 1040-C U.S. Departing Alien Income Tax Return (2005)

Form 1040-C Instructions (2005)

Form 1040NR U.S. Nonresident Alien Income Tax Return (2004)

Form 1040NR Instructions (2004)

Form 1065 U.S. Partnership Return of Income (2004)

Form 1065 Instructions (2004)

Form 1120-F U.S. Income Tax Return of a Foreign Corporation (2004)

Form 1120-F Instructions (2004)

Form 2063 U.S. Departing Alien Income Tax Statement (Rev. October 2002)

Form 3520-A Annual Information Return of Foreign Trust With a U.S. Owner (2004)

Form 3520-A Instructions (2004)

Form 5472 Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business (Under Sections 6038A and 6038C of the Internal Revenue Code) (Rev. December 2003)

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