Outbound Transactions:

Are the U.S. individual residents and citizens wherever residing are generally taxed on their worldwide income or only U.S source income?

Inbound Transactions:

Will a nonresident alien individual engaged in a trade or business in the United States is taxed like a U.S. taxpayer under I.R.C. 1 (Links to an external site.) on taxable income which is effectively connected with the conduct of the trade or business?

courseInternational Taxation