The far-reaching significance of effectively connected income by Shannon R. Jemiolo, Ian Redpath and Eric M. Redpath
By: Jemiolo, Shannon R
.
Contributor(s): Redpath, Ian | Redpath, Eric M.
Material type: 
ArticleSubject(s): IMPUESTOS | EXTRANJEROS | NO RESIDENTES
In:
Tax Notes International v. 117, n. 5, February 3 2025, p. 717-733Summary: In this article, the authors argue that understanding what constitutes effectively connected income versus fixed or determinable annual or periodic income is paramount in tax planning for nonresident aliens and foreign corporations, and that tax practitioners must structure U.S.-source income streams to provide the most advantageous tax treatment.
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| OP 138-Bis/2025/117/5-1 Italy introduces a more complex personal income tax | OP 138-Bis/2025/117/5-2 Multilateralism or bilateralism in building a tax treaty network | OP 138-Bis/2025/117/5-3 Trump executive orders bring U.S. course change on international tax | OP 138-Bis/2025/117/5-4 The far-reaching significance of effectively connected income | OP 138-Bis/2025/117/5-5 ESG irony | OP 138-Bis/2025/117/6 Tax Notes International | OP 138-Bis/2025/117/7 Tax Notes International |
In this article, the authors argue that understanding what constitutes effectively connected income versus fixed or determinable annual or periodic income is paramount in tax planning for nonresident aliens and foreign corporations, and that tax practitioners must structure U.S.-source income streams to provide the most advantageous tax treatment.
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