OrbitaxIRS Releases Practice Units on Sourcing of Income, Creditable Foreign Taxes, Inbound High Value Services, and other Issues
|Approved Changes|United States
The U.S. IRS has recently released six international practice units, including:
- Verifying Refund Requests of IRC 1441 Withholding on FDAP Income
- Sourcing of Income
- Creditable Foreign Taxes
- Categorization of Income and Taxes into Proper Basket
- High Value Services: Technical and Marketing Fees – Inbound
- Competent Authority Revenue Procedure 2015-40 Guidance: U.S.-Initiated Adjustment(s)
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