Offshore Tax Manual - Chapter 5  - Income Tax Guide to International e-Commerce Income taxes for web-based profits  Other taxes on e-commerce operations  The allure of a tax-free web-based business  The expatriation alternative  Income taxes versus sales taxes or the VAT  Citizenship, residency and domicile  Worldwide income taxes and tax credits  Taxes on individual foreign source income  Taxes on corporate income  Specific exemptions for non-resident alien investors  Residency in a low tax country for non U.S. citizens  Worldwide income taxation  Tax credits to compensate for dual taxation  Exemptions for working and living abroad  Passthrough taxation  Entity classification election  Passthrough taxation for certain corporate income  Dual taxation of corporate profits  The ten-year tax on U.S. expatriates  Income taxation based on worldwide income  Tax credit for income taxes to foreign countries  Deduction for dividends from other corporations  Tax treatment of affiliated or related corporations  U.S. treatment of foreign based branches  Export sales incentives  Controlled Foreign corporations  Subpart F income ("tainted income")  Investment income  Sales to or purchases from a related person  Related party personal service income  Other categories of Subpart F income  U.S. source income  Transfer pricing  Gain on transfers to Foreign Corporation for stock  Passive Foreign Investment Companies  The Foreign Tax Credit and CFCs  U.S. source income  Effectively connected income  Substantial presence test  Branch profits tax  Sales into the U.S. from a foreign country  Orders generated by offshore web servers  With no U.S. based operations  With U.S. based operations  Nexus from Internet marketing affiliate sites  Foreign corporations doing business outside U.S. Checklist of U.S. Tax Reporting Forms for Foreign Operations  Appendix & Endnotes

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