Resources for International Tax

• AICPA - International Tax Resources

• International Taxpayer

• Internal Revenue Manual - 4.61.7E Controlled Foreign Corporations

• California Water’s Edge Manual

• Penalties for Filing Delinquent International Tax Returns

• U.S. Tax Treaties

• U.S. GAAP and the International Accounting Standards Committee standards

• U.S. GAAP Currency Translation Rules, which are set forth in FASB 52.

• Historic and Average Exchange Rate Calculator

• Various International Tax Forms

• Forms Available at the IRS Web Site

• Transfer Pricing Information