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U.S. Tax Guide

Domestic Corporate Taxation

Information provided on this site is for general guidance only and is often simplified. Actual IRS procedures are complex, and taxpayers should obtain professional assistance or use IRS sources for complete information.

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.

Forms Of Company
An analysis of the legal and taxation characteristics of legal forms for doing business in the USA.
Summary Of Corporate Forms »
Domestic International Sales Corporation »
Limited Partnership »
Limited Liability Company »
'S' Corporation »

State Taxation Of Corporations
The basis and rates of state taxation of corporations, and a review of the best states in which to do business.
State Income Tax »
State Income Tax Rates For 2014 »
Business Activity Tax »
Delaware »
Nevada »

Tax Shelters
From time to time, the IRS launches an all out attack on tax shelters, and the shelter industry retreats - but it is soon back again, applying all its wits to the creation of ever more intricate ways of minimising corporate tax bills.
Introduction »
The Treasury’s 2003 Offensive »
Tax Shelter Techniques »
Developments In 2004 »
Tax Shelters In 2005-2006 »
Tax Shelters 2007-2009 »
Tax Shelters Up To 2013 »

U.S. Investment Incentive Programs
Federal and state tax incentive programs to encourage corporate investment.
Federal Incentives »
State Incentives »

Federal Taxation Of Corporations
The basis and rates of federal taxation of regular corporations, and a review of recent developments.
Taxation Of Regular ‘C’ Corporations »
The Presidents’ Tax Panels »
R&D Tax Credit »
Tax Reform in Congress Since 2008 »

Tax Filing
The rules for corporate tax filing; and the growing electronic filing sector.
Filing Requirement Summary »
Electronic Tax Filing »

Corporate Employee
What you can and can't deduct as fringe benefits for employees, including retirement plans and business travel.
Introduction »
Business Travel »
Qualified Tuition Reduction »
Housing »
Pensions »
Company Cars »
Medical Expenses »

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: Vietnam - United States
07 March, 2017
According to recent media reports, Vietnam will soon ratify its new DTA with the United States.
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.
More on TreatyPro.com