International Tax Research Guide: IRS Starting Points & Tax Handbook in Checkpoint Edge

U.S. IRS, Internal Revenue Manuals, Filing information + Forms, instructions and publications.

U.S. IRS resource page: International taxpayers > International individuals

U.S. IRS resource page: International taxpayers > International business

U.S. IRS resource page: International taxpayers > Foreign Account Tax Compliance Act (FATCA)

Checkpoint Edge provides: Federal Tax Handbook (2025). 

• Ch. 15: Corporations includes: ¶ 3315 Deductions for Foreign-Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI) + ¶ 3316 Base Erosion and Anti-abuse Tax (BEAT)—Payments to Foreign Related Parties—Form 8991 + ¶ 3317. Base Erosion and Anti-abuse Tax (BEAT, Form 8991): “applicable taxpayers”; “base erosion minimum tax amount.”
• Ch. 23 covers: Foreign Income—Foreign Taxpayers—Foreign Currency Transactions
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