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US FEDERAL TAX
ASPECTS FOR AMERICANS (WITH AND WITHOUT BUSINESS INTERESTS)
LIVING IN FOREIGN COUNTRIES
INDEX
I INTRODUCTION
II INDIVIDUAL TAXATION
III FOREIGN EARNED INCOME EXCLUSION
IV SOCIAL SECURITY
V US CITIZENS WITH (CZECH) PROPERTY RESTITUTED
VI DOUBLE TAX TREATIES
VII FOREIGN BUSINESSES OWNED BY US CITIZENS
VIII "CFC" - CONTROLLED FOREIGN
CORPORATION
IX "FPHC" - FOREIGN PERSONAL HOLDING
CORPORATION
X WHAT IS A CORPORATION?
XI DOING BUSINESS IN THE USA
XII FOREIGN TRADE
INCOME EXCLUSION AND "FSC" REPEAL
XIII RELATED PARTY TRANSACTIONS
XIV TRANSFER PRICING
XV PER DIEM EXPENSES
XVI EXPATRIATION PROVISIONS - EXIT TAX
XVII FOREIGN TAX CREDIT
XVIII ESTATE TAX PLANNING
XIX FOREIGN TRUSTS
XX END NOTE
XXI SELECTED FORMS LIST
XXII MCDOWELL CPA PC
PREPARED AND COPYRIGHTED BY MCDOWELL CPA PC (1992 THROUGH
2003), NO COPYING, DISTRIBUTING, RE-TRANSMITTAL OR PUBLISHING WITHOUT WRITTEN APPROVAL OF
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