Season 2 Episode 08:
U.S. Tax Sourcing Rules: How to Determine Where Income Is Taxed
Podcast: Play in new window | Download | Embed
Subscribe: RSS
Sourcing rules determine whether income is taxed in the U.S. or elsewhere.
This conversation explores how those rules apply to interest, dividends, services, royalties, and more.
This episode covers:
-
What are sourcing rules in U.S. tax?
-
How is interest income sourced?
-
How services are taxed internationally
-
How royalties and rental income are sourced
-
Why sourcing rules matter for tax planning

Host: Chris Klug
Chris is a trusted attorney with extensive experience in taxation, corporate planning, mergers and acquisitions, and estate planning. He guides clients through complex tax matters to deliver practical solutions.

Host: Gina Lee
Gina Lee is your trusted guide for U.S. tax law, corporate compliance, and estate planning, providing personalized, strategic counsel to help achieve your financial and personal goals with confidence.
If this episode resonates with what you’re working through, contact info@basswoodcounsel.com. We’ll help you bring clarity to the key decisions, risks, and priorities, with the right support across our complementary practice areas.
Share:
More Podcasts
U.S. Business Structures: Legal and Tax Choices Across Borders
Choosing a U.S. business structure involves legal, tax, state-level, and cross-border considerations. Chris Klug and Meritxell Mont discuss LLCs, corporations, tax classification, and international coordination.
Structuring U.S. Expansion for Spanish Companies
U.S. expansion for Spanish companies can involve both federal requirements and state-specific legal, tax, and employment considerations. This conversation explores how businesses can approach those issues when planning their U.S.
Choosing the Right Structure for U.S. Expansion into Spain
Expanding a U.S. company into Spain involves more than forming an entity. The conversation considers employment costs, VAT, accounting, transfer pricing, and the importance of coordination among U.S. and Spanish
Spain as a Gateway to Europe: Planning a U.S. Expansion
What should a U.S. company consider before entering Spain? This episode examines market-entry planning, employment requirements, local presence, and other issues businesses may encounter when expanding into the Spanish market.