Season 2 Episode 08:
U.S. Tax Sourcing Rules: How to Determine Where Income Is Taxed
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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:
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What are sourcing rules in U.S. tax?
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How is interest income sourced?
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How services are taxed internationally
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How royalties and rental income are sourced
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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.
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