Browse 2 Gruv blog articles tagged International Tax Compliance. Tax filings, invoicing rules, and treaty guidance for cross-border operators.
Cross-border work brings opportunity and risk. A strong international engagement can also pull you into U.S. tax and federal law issues that can seriously damage an underprepared business. One of the hardest versions of that problem is income tied to a country under U.S. restrictions.
A Limitation on Benefits (LOB) article restricts access to specified treaty benefits to prevent treaty shopping: routing income through a treaty-country person chiefly to obtain benefits intended for qualifying residents. Treaty residence is the starting point. Where LOB applies, the claimant must satisfy an available treaty-specific route, such as qualified-person status, an income-linked business test or competent-authority relief. Other treaty conditions still apply.
