American Bar Association
 
International Tax Planning Committee

ABA Section of Real Property, Trust & Estate Law

International Tax Planning Committee

Mission

This committee is concerned with all aspects of U.S. international income and wealth transfer tax planning and compliance for individuals, families, and their affiliated entities; estate administration; and trust law. Our committee's focus includes matters impacting U.S. persons with foreign property or contacts, and non-U.S. persons with U.S. property or contacts.

The committee prepares comments on legislation and regulations, publishes information for Section members on these topics, and participates in or sponsors Section CLE programs. Our committee also considers ways to improve the laws that affect international tax and estate planning for private clients.

Message from the Chairs

Welcome New and Current Members! On behalf of the ABA, we would like to welcome you to the International Tax Planning Committee's webpage. Our committee provides many ways to be involved and interact with other practioners in a very dynamic area of the law. As the area of international tax changes not only from the US perspective but also from the foreign perspective, keeping abreast of changes in the law and approaches to dealing with it can be a challenge. We encourage you to share your experiences and expertise and get involved in the committee. Please email us with your suggestions or comments.

J Andrew P Stone and Marianne Kayan, Co-Chairs

Valuable Resources for Your Practice

Comments on Proposed Treasury Regulations Under the Foreign Account Tax Compliance Act (April 25, 2012)
Look Up Committee Members
Financial Crimes Enforcement Network Issue Final Rule Regarding Foreign Financial Accounts
Financial Crimes Enforcement Network Proposes to Revise the Bank Secrecy Act Regarding Foreign Financial Accounts
FBAR - Notice of Proposed Rulemaking Issued on February 26, 2010
Link to FBAR Form - Report for Foreign Bank and Financial Accounts
Link to 2008 Form 1040NR - U.S. Nonresident Alien Income Tax Return
Link to Workbook on the Report of Foreign Bank and Financial Accounts (FBAR)
Notice 2009-62, issued on August 7, 2009, regarding FBAR filings
Link to Instructions to 2008 Form 1040NR - U.S. Nonresident Alien Income Tax Return
Link to IRS Website Regarding Income Tax Treaties
Link to IRS Website Regarding Estate and Gift Tax Treaties
Link to International Will Convention
Link to IRS Publication 514 - Foreign Tax Credits for Individuals
Link to IRS Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad
Link to Social Security Administration Website Regarding International Agreements, Payments Outside the United States, and Social Security in Other Countries
Link to IRS Website Regarding Resources for International Taxpayers
Link to IRS Website Glossary of Offshore Terms
Link to H.R. 6081 (Exit Tax)
Link to JCT Explanation of H.R. 6081
Link to Incorporation Transparency and Law Enforcement Assistance Act (introduced on March 11, 2009 by Sen. Carl Levin, D-Mich., Sen. Chuck Grassley, R.-Iowa, and Sen. Claire McCaskill, D-Mo.)
Link to March 17, 2009 U.S. Senate Committee on Finance Hearing on Offshore Tax Evasion Legislation
Link to March 31, 2009 JCT Tax Compliance and Enforcement Issues With Respect to Offshore Accounts and Entities
May 4, 2009 White House Press Release Regarding Curbing Tax Havens
Link to June 5, 2009 Announcement Clarifying Requirement for Filing FBAR Form
Link to IRS (Office of Professional Responsibility) Website regarding Professional Responsibility and the Report Foreign Bank and Financial Accounts (FBAR)
Social Security Administration Guide to Benefits While Outside US

Leadership

Co-Chairs:  Marianne R Kayan, J Andrew P Stone
Current Developments

Vice-Chairs:  Scott A Bowman, Amy Erenrich Heller, Kevin E Packman

Committee Roster (166 total members)

Modified by Marianne R Kayan on March 26, 2014

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