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Presentation:
InternationalIncomeTaxation
Chapter2
ProfessorsWells
January19,2012
Whomdoyousee?

AnOldLadyoraYoungLady?


YourPerspectiveMatters
2
Chapter2–TaxSourcingRulesp.77
Income&Deductions


IRC§§861–865Question:WhyDoesSourcingMatter?
Sourcingobjectives:

1)Foreigntaxpayers–identify
theirincomewithintheU.S.
incometaxsphere.

2)U.S.taxpayers–determine
whetherthe“firstrighttotax”
belongstotheforeign
jurisdiction,i.e.,before
availabilityoftheU.S.foreign
taxcredit.


3
InterestIncomeSourcingp.78

§861(a)(1)&§862(a)(1)Question:WhyDoesSourcingMatter?

1)Sourceofinterestincome
dependspayor’sresidence.

2)Flowthroughtorecipientsofforeign
sourcecharacterizationifU.S.corp.
has80percentofitsincomederived
fromaforeignsource.§861(c)(1).
Proportionateallocationundera
relatedpersonrule-§861(c)(2).
Relatedperson–10%+owner.

3)PayorisaU.S.branchofForeign
Corporation:Sourceofinterestis
U.S.per§884(f)(1).
4
DividendsSourcingp.70


Angolan
1.DividendfromaU.S.corporationhas1Corporation
U.S.source-§861(a)(2).US

USSource
Corp

2.Dividendsfromaforeigncorporation
2US
asforeign-sourceincome--§862(a)(2).ParentForeign
Source
Angolan
Corporation
3.However,dividendsfromaforeign

corporationaretreatedas3US
Parent
proportionallyU.S.sourcedif25Mixed
percentorgreateroftheforeigncorp.'sSourcing
Angolan
grossincomewasECI–USTB.Corporation
§861(a)(2)(B).Basedon“gross”rather
than“net”fromeachsource.USTrade
orBusiness
5
Rents&RoyaltiesIncomeSourcingp.79

Sourceofrentalandroyaltyincomeisdeterminedbyplacewhere
propertyisphysicallylocatedorused–bothtangibleandintangible
property.

§861(a)(4)or§862(a)(4).

SeeRev.Rul.68-443retrademarklicensingincome–placeofinitial
saleoftrademarkedgoodsnotrelevantfordeterminingsourcingof
royaltyincome.Holdingisthatroyaltyisforeignsourcebecausethe
product’sultimateuseoutsidetheU.S.–i.e.foreigntrademarks.
Royalty

XY
CorporationCorporation
Licensefor
Foreign-Use•USManufacturer
•Trademarkplaceonproducts
•Productsoldtonon-UScustomersinUS
6
CompensationforPersonalServ