March 1, 2007

U.S. Taxation of Foreign Person – and Income Tax Treaty Between the People’s Republic of China and The United States

This article is intended as an introduction to the subject of U.S. taxation on inbound transactions. It is not a comprehensive treatment of the subject area and should not be relied upon as a reference source. It is intended to touch upon selected areas and issues involved with a foreign person’s U.S. activities in summary form. View full article (PDF).

This article first appeared in the March 2007 issue of the IPBA Journal.