U.S. inbound tax rules apply to foreign persons (nonresident individuals or foreign corporations) when they earn income from U.S. sources.

In a sense, this is the opposite of outbound taxation, which governs U.S. persons (citizens, residents, and domestic corporations) earning income from foreign sources. Our summary of tax rules below cover U.S. taxation of inbound investments including:

o determination of US-source income
o determination of income effectively connected with U.S. trade or business
o taxation of US-source income
o relevant withholding requirements

FINACCO CONTACTS:
NICK LARCHENKO, Managing Partner
646.713.4764/nick.larchenko@finacco.org

MARINA SHMATIKOVA, Tax Director
marina.shmatikova@finacco.org

EUGENE TURISCHEV, Tax Associate
eugene.turischev@finacco.org