PREMIER INTERNATIONAL TAX LIBRARY ::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::

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1 PREMIER INTERNATIONAL TAX LIBRARY :::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::: THE MOST PRACTITIONER-FOCUSED INTERNATIONAL TAX ANALYSIS AVAILABLE

2 International tax rules and regulations are becoming even more complex in today s global economy. Your choice of research tools could mean the difference between seizing greater opportunities or falling prey to higher risks. Bloomberg BNA s Premier International Tax Library gives you a comprehensive resource that includes in-depth, authoritative analysis on major international tax issues in nearly 100 Portfolios. The Premier International Tax Library also features daily breaking news and developments, in-depth analysis and commentary on emerging trends, extensive coverage of major tax treaties, and ongoing discussions with leading international experts on global tax issues affecting multinational companies including new VAT coverage across 114 jurisdictions. The result: you ll get extensive international tax coverage with unique perspectives in one convenient location. MARTHA A. KLASING Tax Partner KPMG Co-Author, Section 911 and Other International Tax Rules Relating to U.S. Citizens and Residents (Portfolio 918)

3 PREMIER INTERNATIONAL TAX LIBRARY ::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::: Bloomberg BNA s Premier International Tax Library gives you plain-english analysis, written by leading practitioners in the field, and provides everything necessary to research, plan, and implement strategies to streamline compliance while minimizing clients exposure to taxes. PORTFOLIOS INCLUDE: U.S. International Portfolios a single solution for researching, planning, and implementing the most effective strategies for virtually any scenario involving U.S. taxation of cross-border transactions. Country Portfolios provide you with detailed descriptions of the tax and business regulatory systems of 43 international regimes. Transfer Pricing Portfolios* give you a detailed understanding of the transfer pricing rules for major trading countries. EXPERT ANALYSIS Nearly 100 Portfolios provide practical analysis for developing and implementing complex international tax strategies. Portfolio coverage: Controlled Foreign Corporations Export Tax Incentives Foreign Corporation Earnings and Profits Foreign Personal Holding Companies Indirect Foreign Tax Credits Partners and Partnerships Taxation of Foreign Corporations Transfer Pricing U.S. Tax-Related Accounting Issues of Multinational Corporations U.S. Taxation of Foreign Estates, Trusts and Beneficiaries, and more ADDITIONAL ANALYSIS VAT Navigator provides detailed descriptions of VAT or GST laws in 114 jurisdictions, noting applicable legislation and governmental portals for registration and VAT filing. Global Tax Guide offers tax profiles of over 114 key jurisdictions written by local experts, with regular updates to tax rate information and easy-reference tables of key international tax rates and developments. U.S. International Tax Guide provides clear and structured insight on the U.S. tax rules that apply to international transactions. Getting the Deal Through concise explanations of the most important legal and regulatory matters that arise in business deals and disputes worldwide. PRACTICE TOOLS Expanded! International Withholding Tax Chart Builder quickly find both withholding tax rates under a source country s domestic law and the applicable income tax treaty rates when paid to the country s treaty-partner investor countries, for dividends, interest, royalties, and services income. Translated Tax Forms easily access translated tax forms for over 70 countries. Global Tax Chart Builder Tables, Charts, and Lists VAT Chart Builder NEWS & COMMENTARY International Tax News a comprehensive news publication that combines key developments, reporterwritten news stories, plus practitioner commentary for over 114 jurisdictions. The news can be customized by topic, country, type of tax, and more. BNA Insights International Forum International Journal Transfer Pricing Forum* Transfer Pricing Report * SOURCE DOCUMENTS All the income tax treaties, and estate and gift tax treaties signed by more than 40 major countries Full text and summaries of the OECD, U.S., and UN model treaties Internal Revenue Code Final, Temporary, and Proposed Regulations IRS Documents including Revenue Rulings, Revenue Procedures, Notices and Announcements, PLRs and TAMs, CCAs, FSAs, and SCAs IRS Publications Treasury regulations and decision preambles Full text of federal cases from all federal courts from 1913 to date; Tax Court Rules; Court of Federal Claims Rules Selected full text of legislation with committee reports TAX TREATIES International Tax Treaties U.S. Tax Treaties Model Treaties Tax Treaties Analysis Treaty Comparison Chart Tool * Optional

4 TAX AND ACCOUNTING CENTER Your single comprehensive source for international tax research. 1 New My Countries option offers advanced customization features to create shortcut views into your favorite jurisdictions. 2 Easily find the information you need with chart builders covering Tax Treaties, VAT, Withholding Tax, and more. Plus, access translated tax forms for over 70 countries. 3 In-depth expert analysis in nearly 100 Portfolios, plus country-by-country perspectives for 114 jurisdictions with the newly expanded Global Tax Guide and new VAT Navigator. 4 Access comprehensive indexes across all Portfolio analysis. 5 View expert analysis and related summaries of pertinent articles in each tax treaty and commentary. 6 View the latest news and developments in international tax, plus commentary and insights from leading practitioners, to help keep you informed of the latest international tax rules and regulations, interpretations, and court rulings. Now you can also track and summarize daily international tax developments across a full range of tax topics with the new International Tax Developments Tracker SM

5 PREMIER INTERNATIONAL TAX LIBRARY ::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::: MY COUNTRIES OPTION Offers advanced customization features to create shortcut views into your favorite jurisdictions. INTERNATIONAL TAX DEVELOPMENTS TRACKER Tracks and summarizes daily key international tax developments across 114 countries. NUMEROUS EXAMPLES Examples written by expert practitionerauthors detail real-life scenarios. >> ////////////////////////////////////////////////////// The international Portfolios earn their unrivaled reputation by helping you understand and resolve complex international tax issues, offering detailed guidance and authoritative insights from leading practitioners to give you a confident advantage. //////////////////////////////////////////////////////

6 :::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::: SUPPORT DOCUMENTS Every Portfolio includes supporting worksheets such as forms you can put into practice right away case studies, computations, and more. CUSTOM CHARTS Create and export international tax charts comparing 114 countries simultaneously, including information on corporate taxes, VAT/GST, withholding taxes, individual taxes, transfer pricing rules, and more. ///////////////////////////////////////////// Supporting documents show a selection of sample forms and instructions needed for planning and dealing with a wide variety of international tax transactions. ///////////////////////////////////////////// DIRK J.J. SURINGA Partner Covington & Burling LLP Author, The Foreign Tax Credit Limitation Under Section 904 (Portfolio 904)

7 COMPREHENSIVE COVERAGE :::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::: GLOBAL PERSPECTIVES Whether it s the most current tax rates found in our new VAT Navigator, the Global Tax Guide, the latest tax treaties explained in our Tax Treaties Analysis, or our proprietary international news, commentary, and forums, we give you extensive coverage of every major international tax jurisdiction. NEWS & COMMENTARY Bloomberg BNA s acclaimed journals, reports, and updates provide numerous unbiased perspectives on the latest tax rules and regulations, interpretations, and court rulings with in-country perspectives from leading tax attorneys, CPAs, and other business professionals immersed in global tax developments. //////////////////////////////////////////// Unique to Bloomberg BNA, Portfolios are written to clarify international tax issues not just restate the laws to help you save research time and make more-informed decisions. //////////////////////////////////////////// MONIQUE VAN HERKSEN Partner Ernst & Young LLP, Amsterdam Co-Author, Transfer Pricing Alternative Practical Strategies (Portfolio 890)

8 CONTACT YOUR BLOOMBERG BNA REPRESENTATIVE FOR A FREE TRIAL ::::::::::::::::::::::::::::::::::::::::::::::: 97 of the top 100 accounting firms rely on Bloomberg BNA Tax & Accounting 100 of the Fortune 100 corporations rely on Bloomberg BNA Tax & Accounting 100 of the top 100 law firms rely on Bloomberg BNA Tax & Accounting With our international inbound client base, I find the Bloomberg BNA Premier International Tax Library to be absolutely essential in U.S. planning for foreign nationals. The research platforms and analyses are spot-on and always current. ROBERT PAYNE Trust Business Development Director Amicorp Services Ltd. Miami, FL The Country Portfolios are a vital part of understanding the many jurisdictions in which we operate. There is no other resource that can match the combination of accuracy and practicality. DAVID S. BURNETT Vice President, Treasury and Tax EnPro Industries, Inc. Charlotte, NC When this practice started more than 15 years ago, the Bloomberg BNA Portfolios were the first resource we purchased. We would not be as efficient and successful without them. We are a tax specialty firm serving entrepreneurs and their companies, and for us the U.S. Income; Estates, Gifts and Trusts; and International Portfolios make it easy to drill down to even the lowest private letter ruling and other authority, as well as hot issues such as 382, the research credit, and corporate reorganizations. JOSEPH FLACK Partner Biegel & Waller LLP Columbia, MD /////////////////////////////////////////////////////////////////////////////// To learn more, contact your Bloomberg BNA Representative, call , or visit /////////////////////////////////////////////////////////////////////////////// South Bell Street, Arlington, Virginia The Bureau of National Affairs, Inc JO