Topics for International Businesses | |
0307 Publ 553 (PDF) Highlights of Tax Changes Individual Taxpayer Identification Number (ITIN) ITIN is a tax processing number that became available July 1, 1996, for certain nonresident and resident aliens, their spouse and dependents. The ITIN is only available to individuals who cannot get a social security number (SSN). SOI Tax Stats - International Business Tax Statistics Find statistics for both inbound and outbound international corporate activities here. There's also information on specialized areas covering foreign trusts, international boycotts, and more. List of Approved KYC Rules and Rules Awaiting Approval Provides a list of countries that have submitted KYC rules and whether those rules have been approved. It also provides links to Country Specific Attachments. International Visitors Program for Foreign Tax Officials The purpose of the International Visitors Program is to introduce the Internal Revenue Service as one of the world's premier tax systems to interested countries. Individuals Living or Working in U.S. Possessions American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the U.S. Virgin Islands, and Puerto Rico have their own independent tax departments. If you have income from one of these possessions, you may have to file a U.S. tax return only, a possession tax return only, or both returns. |