International Taxation Resource Center

• AICPA Comments on 2026-2027 IRS Priority Guidance Plan, May 13, 2026

• AICPA Comment Letter on Notice 2025-75, Transition Rule for Applying Section 951(a)(2)(B), Feb. 4, 2026

• AICPA Comments on Notice 2025-44, All or Nothing Approach to Dual Consolidated, Nov. 19, 2025

• The Association submits comments to OECD on Pillar 2 co-existing with the U.S. Tax Rules, Sept. 4, 2025

• AICPA submits comments on PTEP proposed regulations, May 14, 2025

• AICPA submits comments on Notice 2025-04 Application of Simplified and Streamlined Approach under Sec. 482, April 24, 2025

• AICPA submits comments on proposed CAMT regulations, Jan. 14, 2025

View 2024 and prior years’ comment letters.

• Avoiding triggering foreign investment ECI with a US office, The Tax Adviser, Sept. 30, 2026

• Check-the-box effects for foreign owner, The Tax Adviser, Aug. 31, 2026

• Tax Court addresses disallowance of DRD and FTC, The Tax Adviser, July 31, 2026

• Transfer pricing treatment of acquired intangibles, The Tax Adviser, July 31, 2026

• Tax implications of US residency for foreign nationals, The Tax Adviser, July 22, 2026

• The new CFC tax landscape after OBBBA, The Tax Adviser, July 15, 2026

• VAT challenges in AI product development, The Tax Adviser, June 30, 2026

• The historic shift in transfer pricing penalty enforcement, The Tax Adviser, June 30, 2026

• Foreign employers’ FICA obligations: Key challenges and compliance strategies, The Tax Adviser, May 31, 2026

• AICPA submits nearly 200 recommendations for IRS guidance plan, The Tax Adviser, May 15, 2026

• Demystifying reattribution: Disregarded payments and the FTC limitation, The Tax Adviser, April 30, 2026

• Frequently encountered controversy issues in M&A transactions, The Tax Adviser, April 30, 2026

• Case study: Cross-border planning for an Australia-bound expatriate couple, The Tax Adviser, March 31, 2026

• IRS issues guidance on treaty application to reverse foreign hybrids, The Tax Adviser, Feb. 28, 2026

• When is a QSub election considered timely filed?, The Tax Adviser, Feb. 28, 2026

Read prior year articles on international tax topics.

• 2025 Foreign National Tax Return Checklist – Form 1040-NR

• FAQs on Sec. 958(b)(4) and Sec. 951B

• FBAR penalties: Legal implications after death

• Federal Taxpayer Penalties Guide

• Federal Tax Return Due Dates Chart

• H.R. 1 international tax provisions one-pager

• IRS Business Examination Checklist

• Initial Business Return Filing Checklist

• OECD and Pillar 2 one-pager

• OECD BEPS 2.0 — Pillar One and Pillar Two

• OECD side-by-side agreement highlights and strategic insights

• Navigating tariffs — A guide for CPAs

• Navigating tariffs — Key resources for accounting and finance professionals

• Tariffs — Frequently Asked Questions (FAQs)

• Tax implications of tariffs

• Form 1065, Schedules K-2 and K-3 filing requirements

• Form 1120-S, Schedules K-2 and K-3 filing requirements

• Large Business and International (LB&I) Division

• Tax information for corporations

• The Global Minimum Tax Implementation Toolkit, April 30, 2026

• The Association Submits Comments to OECD on Pillar 2 Co-Existing with U.S. Tax Rules, Sept. 4, 2025

• AICPA requests guidance on application of OECD’s simplified and streamlined approach for new rules on transfer pricing under Sec. 482 Regs., April 28, 2025

• AICPA Comments on Dual Consolidated Losses and the Treatment of Certain Disregarded Payments, Oct. 9, 2024

• AICPA Submits Comments Regarding “Once Out, Always Out” Pillar 2 Rule, Oct. 8, 2024

More press releases related to OECD