LB&I International Practice Service Transaction Unit英文资料

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1、LB&IInternationalPracticeServiceTransactionUnitIPSLevelNumberTitleUILCodeNumberShelfN/ABusinessInbound––Volume6InboundIncomeShiftingLevel1UIL9422Part6.1U.S.BranchAllocations(Non-TreatyECILevel2UIL9422.01Determinations)Chapter6.1.1DeterminationofProperIncomeAllocationLevel3UIL9422.01-01Sub-Chapte

2、r6.1.1.1DeterminationofGrossIncomeofaForeign––CorporationUnitNameGrossEffectivelyConnectedIncome(ECI)ofaForeignCorporation(Non-Treaty)DocumentControlNumber(DCN)ISI/9422.01_01(2016)DateofLastUpdate02/08/2016Note:Thisdocumentisnotanofficialpronouncementoflaw,andcannotbeused,citedorrelieduponassuch

3、.Further,thisdocumentmaynotcontainacomprehensivediscussionofallpertinentissuesorlawortheIRS'sinterpretationofcurrentlaw.TableofContents(ViewthisPowerPointin“PresentationView”toclickonthelinksbelow)GeneralOverviewIssueandTransactionOverviewTransactionandFactPatternSummaryofPotentialIssuesAuditS

4、tepsTrainingandAdditionalResourcesGlossaryofTermsandAcronymsIndexofRelatedIssues2IssueandTransactionOverviewGrossEffectivelyConnectedIncomeofaForeignCorporation(Non-Treaty)ForeignCorporations(FC)earntaxableincomeinmultipleforeignjurisdictionsandmayearnincomeintheU.S.Thesecorporationsmaybeoperat

5、ingintheU.S.directly,withoutformingaseparatesubsidiary,andbeunawarethattheyhaveaU.S.incometaxfilingobligation.TheFCmaybefilinga1)Form1120-F,2)Form1120-Fonaprotectivebasisor3)notfilingatall.Inaddition,theFCmayhavetransactionswitharelatedornon-relatedUScorporation.FC’smaybeastartuporbeenoperatingf

6、ormanyyearsintheUS.ThisPracticeUnitexaminesaFCengagedinaUStradeorbusiness,theUSfilingrequirements,theitemsofU.S.sourceincomethatare,oraretreatedas,effectivelyconnectedincome(ECI)andthussubjecttoUStaxation.Inaddition,theFCmayearncertainlimitedtypesofforeignsourceincomethatcanbeECI.Pleaserefertoth

7、eNon-ServicesFDAPIncomeIPSUnitwhichdiscussesU.S.sourceFixedDeterminableAnnualorPeriodicalincome(FDAP)subjecttowithholdingtax,whichisnotaddressedinthisunit.Ingeneral,IRCSection882providesthataFCengagedinatradeorbusinesswithi