Taxation of Nonbusiness FDAP Income

Internal Revenue Code

Treasury Regulations

Earnings Stripping and Financing Arrangements

Model Treaty Provisions

U.S. Model Treaty, Article 10 (Dividends)

U.S. Model Treaty, Article 11 (Interest)

U.S. Model Treaty, Article 12 (Royalties)

Revision of the [OECD] Commentary on Article 12 Concerning Software Payments, September 29, 1998

Court Decisions

De Aycardi v. Commissioner, T.C. Memo. 1997-308 (section 871(h))

Central de Gas de Chihuahua v. Commissioner, 102 T.C. 19 (1994) (actual receipt of FDAP payment not necessary under section 881; deemed payment subject to withholding)

Other Materials

Joint Committee on Taxation, Review of the Present-Law Tax and Immigration Treatment of Relinquishment of Citizenship and Termination of Long-Term Residency (JCS-2-03), February 2003  (caution:  550 pages -- 17,476,421 bytes)

Relevant IRS Forms

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

Form 1040NR Instructions (2004)

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

Form 1120-F Instructions (2004)

Form 8854 Initial and Annual Expatriation Information Statement (Rev. May 2005)

Form 8854 Instructions (Rev. May 2005)

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