President Obama has submitted his Administration's fiscal year 2014 budget to the US Congress with international tax changes. The significant proposals include: -   excluding foreign pension funds from the application of the Foreign Investment in Real Property Tax Act (FIRPTA) to permit their gains from the disposition of US real property interests to be exempt from US tax; -   providing a tax credit equal to 20% of the expenses relating to insourcing a US trade or business (i.e. moving a business to the United States that was previously conducted outside the United States) and disallowing deductions for expenses...