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U.S. Tax Guide

Domestic Corporate Taxation

Federal and state regimes for corporate taxation plus information on tax incentives, tax filing, fringe benefits and tax shelters. The site explores tax-efficient corporate structures and includes analysis of the best states in which to set up a company.

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International Corporate Taxation

The taxation of U.S. companies doing business internationally, and foreign companies doing business in the U.S.. The use of tax treaties, and a comprehensive study of U.S. rules for transfer pricing. A study of how the Foreign Sales Corporation export tax breaks turned into a bonanza for repatriating foreign profits.

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Sales Tax

A description of the sales and use tax regime in the U.S.A, the basis of taxation of sales made over the Internet and the Streamlined Sales Tax Program.

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Individual Taxation

The basis and rates of federal taxation of individuals, including estate tax, and information about how to file. There is a comprehensive review of recent developments in the world of tax shelters, and a guide to tax-efficient retirement and pension schemes.

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Investment Taxation

An overview of the taxation of investment by individuals, at home and overseas, including tax on dividends and capital gains. Some special investment regimes are described including film finance, forest finance, venture capital and offshore investment.

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Expatriate Taxation

U.S. citizens abroad, and foreigners (aliens) working in the U.S. have different taxation problems; this site analyses both and gives tax filing information. There is also guidance for U.S. citizens and companies on the need to withhold tax from various types of payments made to aliens.

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Delaware Tax Guide

More than half of the Fortune 500 companies are incorporated in Delaware as a result of its favorable tax regimes.

View our Delaware section

U.S. Tax Treaty Developments

Treaty Update: United States - Argentina
12 October, 2016
Speaking on September 26, US Treasury Secretary Jack Lew disclosed that the US and Argentina are to negotiate a comprehensive double taxation agreement.
Treaty Update: Ireland - United States
06 September, 2016
In a August 25, 2016, consultation paper, the Irish Finance Department indicated that Ireland and the United States may amend their DTA.
Treaty Update: United States - Various
20 November, 2015
Seven DTAs or DTA Protocols, with Switzerland, Luxembourg, Spain, Poland, Chile, Hungary, and Japan were forwarded to the US Senate, after their approval by the Committee on Foreign Relations on November 10, 2015.
Treaty Update: United States - Vietnam
17 July, 2015
The United States and Vietnam signed a DTA on July 7, 2015.
Treaty Update: San Marino - United States
10 July, 2015
San Marino and the United States are engaged in negotiations towards a DTA, the San Marino Government said on June 23, 2015.
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