Federal Taxation of International Transactions

This chapter was written in 2009 for the Washington State Department of Commerce and the Washington State Bar Association’s Doing Business in Washington State – A Guide for Foreign Business and Investment. It provides an overview of U.S. federal income taxation as it applies to a foreign company’s investment and business transactions.

How business and investment income is taxed in the United States depends on who is earning the income, the nature of the income, and whether the transaction giving rise to the income is covered by a bilateral income tax treaty. Click here to read the entire article.

 

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