The U.S. International Tax Rules: Background, Data, and Selected Issues Relating to the Competitiveness of U.S.-Based Businesses Abroad: Scheduled for a Public Hearing Before the Senate Committee on Finance on July 15, 2003


OCLC Number: 54505529 Excerpt: ...B. Tax Treatment of U.S. Activities of Foreign Persons The United States asserts taxing jurisdiction over nonresident alien individuals and foreign corporations ( " foreign persons " ) only with respect to income that has a sufficient nexus to the United States. Foreign persons are subject to U.S. tax on income that is " effectively connected " with the conduct of a trade or business in the United States. Effectively connected income generally is taxed in the same manner and at the same ...

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