United States

Insights on U.S. Inbound Tax

Insights on U.S. Inbound Tax, published by KPMG's U.S. Inbound Tax network, serves as a technical guide for foreign-based companies to stay abreast of the fast-changing tax-related requirements in the United States.

The U.S. Inbound Tax network collaborates with KPMG International member firms to provide forward-thinking, value-added tax consulting and compliance services to foreign companies looking to invest in the United States

Recent Editions

Attention: Payors of U.S.-Source Income – Revised Forms W-8BEN, W-8BEN-E, 1042, and 1042‑S Issued in Draft
July 2013 | Attention: Payors of U.S.-Source Income – Revised Forms W-8BEN, W-8BEN-E, 1042, and 1042‑S Issued in Draft The U.S. Congress enacted the Foreign Account Tax Compliance Act (FATCA) in 2010 to obtain information about the assets and income held by U.S. taxpayers in foreign financial institutions (FFIs) and nonfinancial foreign entities (NFFEs).
FATCA - Final rules are here, and IGAs continue to be issued
March 2013 | FATCA - Final rules are here, and IGAs continue to be issued On Jan. 17, 2013, the U.S. Treasury Department and IRS released final regulations for FATCA. Although some uncertainty remains, the final regulations take affected entities one step closer toward the ability to implement their FATCA compliance programs.
"Fiscal Cliff" Concerns for U.S. Inbound Companies
January 2013 | "Fiscal Cliff" Concerns for U.S. Inbound Companies: The majority of provisions in the American Tax Relief Act of 2012 are aimed at domestic individuals and corporations; however, multiple provisions may affect foreign persons and foreign entities conducting business in or investing in the United States.