Volume Two
 

Nonresident Alien Tax Compliance: A Practical Approach to Income Tax Treaties, Volume Two

Why look through pages of irrelevant information to find the answers to your questions?

Nonresident Alien Tax Compliance: A Practical Approach to Income Tax Treaties, Volume Two helps you find the answers you need in language that is easy to understand. Volume Two contains charts, sample situations, and practical examples to make understanding an income tax treaty as simple as possible. Volume Two is available electronically only; Volume Two is no longer available in print format.

Struggling with Tax Treaties?

Nonresident Alien Tax Compliance: A Practical Approach to Income Tax Treaties, Volume Two enables individuals with little or no tax background to make the best decisions about income tax treaty eligibility.

Many institutions continue to struggle with the complexities of the tax withholding and reporting regulations associated with payments made to nonresident aliens. Perhaps the most confusing piece of the tax puzzle is whether an income tax treaty applies. In fact, some institutions have even considered withholding the maximum amount of tax in lieu of facilitating an income tax treaty exemption, just to avoid trying to interpret the language of the tax treaty. Although doing so may be easier from an administrative standpoint, the negative impact to the individual may far out-weigh the administrative cost of an institution learning to "interpret" the tax treaties.

The Answer is Simple

From the Author of Nonresident Alien Tax Compliance: A Guide for Institutions Making Payments to Foreign Students, Scholars, Employees, and Other International Visitors, Volume One comes - Nonresident Alien Tax Compliance: A Practical Approach to Income Tax Treaties, Volume Two. Like the original book, Volume Two is presented in clear, layman's language, with easy-to-understand charts and diagrams. Volume Two is designed to enable individuals with little or no tax background to easily find the right information and make decisions about income tax treaty eligibility without digging through endless pages of legalese.

The Author has successfully transformed the complex issues of income tax treaty exemption into an easy-to-use, logical format for determining answers to the basic questions pertaining to income tax treaties:

  • who qualifies?
  • where must the individual be a resident?
  • what is the applicable exemption?
  • when does the exemption period begin and end?
  • which form should be used to claim the exemption?

Why look through pages and pages of irrelevant information trying to find the answers to your questions? Nonresident Alien Tax Compliance: A Practical Approach to Income Tax Treaties, Volume Two carves out the sections of the tax treaty relevant to not-for-profit institutions that make employee compensation, independent contractor, scholarship/fellowship, and royalty payments to nonresident aliens. The book includes relevant articles from the actual text of the income tax treaty, as well as the corresponding sections of the Treasury Department Technical Explanation. Perhaps the most important component is the Author's Commentary, which provides readers with a "plain-English" summary of the key points set forth in the tax treaty, as well as commentary on their typical applications.

Volume One is found on the desk of virtually every tax, payroll and accounts payable manager at colleges, universities, hospitals, and foundations throughout the U.S. It's even used by the IRS as an internal training manual, as well as a reference tool by many accounting and law firms. Volume Two is sure to become an important part of any not-for-profit institution's tax library as well.

Volume Two includes:

  • Actual text from articles relevant to not-for-profit institutions, including independent personal services, dependent personal services, teachers/researchers, students/trainees, and the section of a treaty containing the saving clause
  • Corresponding Treasury Department Technical Explanation articles for each tax treaty, paired with the actual text of the treaty in an easy-to-read format
  • Correct reference replacements throughout the treaty text, thus making it easier for withholding agents to read and understand the treaty
  • A discussion and Author's analysis of the significant components of a tax treaty and its practical application
  • The Author's Commentary, which answers a variety of questions most commonly asked by the Author's clients
  • A discussion of commonly applied concepts in nonresident alien tax with respect to income tax treaties
  • An up-to-date list of countries with which the U.S. maintains an income tax treaty, as well as the status of negotiations and ratifications with other countries
  • A review and analysis of how income tax treaties generally operate
  • All relevant Internal Revenue Code sections, Treasury Regulations, revenue rulings, and revenue procedures
  • All relevant tax treaty exemption forms and step-by-step instructions for each form's completion

Volume Two Subscription Process

As an online book, the Author updates Volume Two throughout the year to reflect new income tax treaties or other changes in this area of the law. Unlike Volume One, Volume Two is presented electronically on a twelve-month subscription basis. Volume Two is no longer available in print format; prior print versions are no longer supported or updated. A subscription to Volume Two is made to a Primary Subscriber; the Primary Subscriber may also designed up to four Additional Subscribers for an additional fee. Additional Subscribers must be designated at the time of order; however, Additional Subscribers may be changed during the term of the subscription.

To subscribe to Volume Two:

  • Select Order Books Now from any link on our website.
  • Subscribers will then be prompted to log into an existing Arctic Client Portal Account or create a new account. Please note that the subscription order must be placed by the actual Primary Subscriber, not a third party.
  • Primary Subscribers may designate Additional Subscribers at the time of original order or renewal.
  • Once the order is placed, the Primary Subscriber and any designed Additional Subscribers may access the online Volume Two via our secure Arctic International Client Portal.
  • From the Arctic International Client Portal home page, simply select Volume Two from the Books section in the lower left quadrant.

How can I stay informed about changes to Volume Two?

The easiest way to stay informed is to periodically access Volume Two via the Arctic International Client Portal to see when changes were posted.

How can I change the Primary or designated Additional Subscriber?

To change the Primary or designated Additional Participants, the current Primary Subscriber simply logs into the Arctic Client Portal to make the change.

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