Feature Article 
United States International Tax Treaties: A Guide for Early Career Tax Professionals
With increasing international trade and financial activities, United States taxpayers face the risk of double taxation, where two or more countries tax the same income. To mitigate this risk and foster international economic ... Sarah Eddie, EA
Spring 2025,
Feature Article,
international, foreign tax credit, FTC, tax treaty, permanent establishment rules, PE, Langroudi, Mehrdad Hamzeye v. Commissioner, Form 1040NR, US-Belgium Double Tax Treaty, specific anti-avoidance rules, general anti-avoidance rules, LOB, limitation on benefits clauses, GAAR, SAAR, pay-as-you-earn, PAYE
Feature Article
Timing the Creditability of Accrued Foreign Taxes
Compliance-oriented tax professionals are—in many cases, for very good reason—most likely to first turn toward material published by the Internal Revenue Service (IRS) via instructions to tax forms and various handbooks in the resolution of que... Anthony Malik, EA