International business

Campaigns will ensure that resources are used efficiently and effectively to improve taxpayer compliance. LB&I's goal is to improve return selection, identify issues representing the risk of non-compliance, and make the greatest use of limited resources.

This section describes certain essential concepts involved in the taxation of aliens.

This section will help you determine if you are a "Foreign Person" or a "United States person" for U.S. tax purposes.

The United States is a member of the Organisation for Economic Co-operation and Development (OECD). The OECD recommended country-by-country reporting requirements to address base erosion and profit shifting

The Foreign Account Tax Compliance Act (FATCA) requires certain U.S. taxpayers holding financial assets outside the country to report those assets to the IRS.

The purpose of the International Visitors Program (IVP) is to introduce the Internal Revenue Service as one of the world's premier tax systems to interested countries.

The IRS offers an offshore voluntary disclosure program to help people get current with their taxes. The current program is open for an indefinite period until otherwise announced.

Use the IRS QI/WP/WT System to apply, renew or terminate your status as a Qualified Intermediary, Withholding Foreign Partnership or Withholding Foreign Trust.

You may be required to report yearly to the IRS foreign bank and financial accounts (FBAR) exceeding certain thresholds. 

Under a tax treaty, foreign country residents receive a reduced tax rate or an exemption from U.S. income tax on certain income they receive from U.S. sources.

Review the various  taxpayer identification numbers (TIN) the IRS uses to administer tax laws. Find the TIN you need and how to get it.

Provides information about initiatives relative to the issue of transfer pricing.

Focus enforcing compliance through examinations and voluntary compliance of withholding tax on foreign payments. Responsibilities include coordinating exams and training exam teams, consulting with internal/externals stakeholders, and providing guidance to ensure consistent treatment for taxpayers.