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The Handbook is a fountain of knowledge for both tax practitioners and individuals who need a basic understanding of International tax issues or cross-border transactions. Using his unique lens as a global citizen, practitioner, teacher and coach, Nazareth draws on a myriad of practical examples and case studies he has collected from years in the trenches with clients, colleagues and students. The Handbook also includes forms, templates and checklists and concise explanations of tax treaties that have been carefully curated by Nazareth and his editors.

International Tax & Compliance Handbook

Special Emphasis on India-US Taxes

Order HardcoverOrder E-Book

Order Book — $150+Shipping
E-Book — $125
includes all associated tax forms & bonus presentation slides

WHAT READERS ARE SAYING


“This publication could not have come at a better time! Rules change constantly and penalties for non-compliance are steep. I highly recommend it for both tax practitioners and individual who hold assets across borders.” 
Sidney Kess, CPA, JD, LLM  member New York State Society of CPAs Hall of Fame.


“Cecil has always been at the forefront, visioning the future and preparing the profession. Now he tackles international tax, at a time of significant increases in commerce and money in motion, fueled by world-wide regulatory changes and technology disruption. Cecil gives our professionals a personal experience with international tax, preparing them to grab hold of one of the most complex, yet exciting opportunities for problem solving and professional growth.”
–Gale Crosley, CPA
Crosley+Company

“For many years, we have depended on Cecil’s expertise to navigate the myriad regulations that are part and parcel of modern day business. I have found him to be extremely insightful with an intricate knowledge of the prevailing regulatory environment. I am overjoyed to see all of Cecil’s knowledge and insight being shared with the world.”
–Avik Prabhu
CEO of India-based Showtime Group, Inc.

“Cecil is a thorough professional with extensive experience and knowledge of international tax code as it applies to the United States. His deep insight on the complexities of international transactions and their tax repercussions is invaluable.”
Alka Banerjee
MD, S&P Global



Download by Chapter

(chapters coming soon)


Chapter 1 – An overview of International taxation and Taxing Jurisdiction and Philosophy

1.01 Overview
1.02 Often omitted international tax forms
1.03 International taxes – overview – credit system vs territorial system

Chapter 2 – Residency & filing status – Filing thresholds

2.01 US Residency
2.02 US taxes entity classification
2.03 FBAR and FATCA

Chapter 3 – Source of income rules & taxability

3.01 Sources of Income

Chapter 4 – Allocation and Apportionment of Expenses

4.01 Effectively connected business
4.02 Permanent establishment
4.03 Deduction and expenses
4.04 Process of Allocation and apportionment

Chapter 5 – Foreign Tax Credits (FTC)

5.01 Foreign tax credits and limitations
5.02 Carry back and carry forward of FTC

Chapter 6 – US taxation of outbound (foreign) transactions

6.01 Foreign Operations—Organization and Structure

6.02 Controlled Foreign corporation (CFC)
6.03 Subpart F Income
6.04 Foreign Earned Income Exclusion
6.05 Passive Foreign Investment Company (PFIC )

Chapter 7 – US Inbound Transactions

7.01 Sourcing of Income
7.02 U.S. Trade or Business
7.03 Effectively Connected Income (ECI)
7.04 Branch Profits Tax (BPT)

Chapter 8 – Real Estate Taxation

8.01 Overview of Real Estate Taxation

8.02 Purchase and Structure of Real Estate Transactions

8.03 Selling Real estate

8.04 Tax Consequences

Chapter 9 – Transfer Pricing

9.01 What Is Transfer Pricing?
9.02 Different Methods of Transfer Pricing

9.03 Transfer Pricing Penalties

9.04 Base Erosion and Profit Shifting (BEPS)

Chapter 10 – International tax treaties

10.01 Purpose of Tax Treaties

10.02 International Tax treaties

10.03 India-U.S. Tax Treaty

10.04 Fixed, Determinable, Annual, and Periodic (FDAP)

Chapter 11 – India-U.S. Tax Issues

11.01 Indian Taxation–Individual
11.02 Indian Corporate Taxation
11.03 Categories of Income

11.04 Property guide for NRI (Non-Resident Indians)

11.05 Foreign Tax Credits (FTC)

Chapter 12 – FATCA, FBAR, OVDI and Form 8938

12.01 Foreign Account Tax Compliance Act (FATCA)
12.02 Foreign Bank Account Reporting (FBAR)
12.03 Offshore Voluntary Disclosure Initiative (OVDI)
12.04 Form 8938 Specialized Foreign Financial Assets

12.05 Intergovernmental Agreements

Chapter 13 – TCJA 2017 Individuals and Pass-Through

13.01 Major US Tax Law Changes: Individual and Pass-Through Entities

13.02 Year-End Tax Planning

13.03 International/FBAR 

13.04 Estate, Trusts, and Gift Tax

Chapter 14 – U.S. TCJA 2017—C-Corps and International

14.01 Major Highlights on Corporations

14.02 Quasi-Territorial System

14.03 One-Time Tax on Unrepatriated Profits

14.04 Intangibles GILTI and FDII

14.05 Impact of Changes on Inbound and Outbound Transactions

Tax Compliance Challenges in 2018 and Beyond–
Real World Examples

Appendix

A. Selected International Tax Forms

B. Template—FBAR Information Template

C. Template—India-U.S. Tax Credit Worksheet

D. Template—FBAR OVDI Penalty Template

E. Differences Between U.S. Taxes and Indian Taxes

Available with order of complete e-book or hardcover.

Order HardcoverOrder E-Book

Order Book — $150+Shipping
E-Book — $125
includes all associated tax forms & bonus presentation slides


CONTACT AUTHOR

To arrange media interviews or speaking engagements with Cecil Nazareth

CONTACT: Hank Berkowitz
203-852-9200 | hberkowitz@HBPubDev.com