Tax Angles for 
International Entrepreneurs

by Vernon Jacobs

Note - This material will be included in the discussion of Controlled Foreign Corporations and International E-Commerce.

• Doing Business Offshore

• The Foreign Tax Credit

• Tax Free Foreign Earned Income

• The Extra-territorial Income Exclusion

• Single Owner Disregarded Entity

• Foreign Partnerships and LLCs

• The Controlled Foreign Corporation or IBC

• Subpart F Income 

• Other C.F.C. Issues

• Non Controlled Foreign Corporations

• Foreign Corporation with U.S. Source Income

• Tax Breaks for Expatriates (IRC 877)

• Global E-Commerce Taxation

• Tax Withholding and Reporting

• Liquidation of a Controlled Foreign Corporation