Foreign Income Portfolios Library

The Foreign Income Portfolios Library offers the insights and guidance of the world's leading international tax authorities plus the research and productivity tools you need to plan and implement international tax strategies — all on one platform.

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Expert News & Commentary

Be among the first to know about breaking news, current developments, and key issues and, more importantly, understand their potential impact on your clients, with think and code’s expertly written reports, journals, memorandums, and commentary.

Trusted Analysis

Be prepared for virtually any tax scenario involving U.S. taxation of cross-border transactions with in-depth analysis and guidance — written by leading tax authorities — across almost 100 Tax Management Portfolios™ covering more than 40 countries and territories.

Timesaving Practice Tools

Save time with  Tax's exclusive productivity tools, including sample documents, interactive tax forms, and helpful charts, tables, and lists.

What's Available

Practice Tools
  • Federal Tax Calendar
  • Interactive Federal Tax Forms
  • Tables, Charts, and Lists
  • Working Papers, including sample elections
  • Sample filled-in forms  
News & Commentary
  • Daily Tax Report® Highlights - Daily highlights from each issue of the Daily Tax Report®, covering key legislative, regulatory, and legal tax developments.
  • Tax Management Memorandum™ — an authoritative outlook including commentary from  Tax's Advisory Boards on new issues, developments, trends, and strategies.
  • Tax Management Weekly Report™ — timely notification of tax-related legislative, judicial, and regulatory developments.
  • International Journal™ — expert monthly commentary on U.S. inbound and outbound tax developments (including major regulatory updates), cross-border perspectives from Canada and Mexico, and the status of U.S. tax treaties.
Primary Sources
Laws and Regulations
  • Internal Revenue Code (current & archive)
  • Proposed Regulations
  • Tax Legislation
  • Treasury Regulations
  • U.S. Tax Treaties  
Agency Documents
  • CIPs/ISP Papers
  • Circular 230
  • IRS Documents
  • IRS Publications
  • Treasury Decision Preambles
  • Federal Tax Cases
  • Tax Court and Court of Federal Claims Rules

Tax Management Portfolios

Provisions Applicable to U.S. and Foreign Persons Taxation of Foreign Persons' U.S. Income Taxation of U.S. Persons' Foreign Income

Topics Covered

Expert Analysis
  • U.S. Taxation of International Transactions — “Outbound” (U.S. Business Investing Overseas); “Inbound” (Foreign Business Investing in the U.S.); Rules That Apply to Both Types of Transactions
  • Transfer Pricing — U.S. Transfer Pricing Rules and Economic Principles; Transfer Pricing Rules of 14 Major Foreign Countries
  • Country Portfolios — 40 country-specific Tax Management Portfolios™ covering the basic business and tax requirements involved in operating a business in a particular country, including Puerto Rico.

Formats and Frequency

Updated continually online. Email updates sent weekly

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