Checkpoint International Tax Sources All International Tax Sources

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Checkpoint International Tax Sources All International Tax Sources Actions on Decisions (1967 - Present) Advance Notices of Proposed Rulemaking & Treasury Decisions American Federal Tax Reports (Prior Years) American Federal Tax Reports (Current Year) Andersen: Analysis of United States Income Tax Treaties Andersen: Foreign Tax Credits Announcements (1959 - Present) BEPS Global Currents Bittker & Lokken: Fundamentals of International Taxation: U.S. Taxation of Foreign Income & Foreign Taxpayers Blessing: Income Tax Treaties of the United States Business Entities (WG&L) (Archive) Carswell s Taxnet Pro Chief Counsel Advice Chief Counsel Bulletins Code Code History Committee Reports (Code Arranged - USTR) Conlon & Aquilino: Principles of Financial Derivatives: U.S. and International Taxation Corporate Leasing Transactions Corporate Taxation/Journal of Corporate Taxation (WG&L) Critical Issues Series: U.S. Information Reporting and Withholding at the Source FATCA (Dyson & Lloyd) Critical Issues Series: U.S. Information Reporting and Withholding at the Source Wage Reporting Under the Federal Insurance Contributions Act (Dyson & Lloyd) Cummings & Hanson: American Jobs Creation Act of 2004: A Selective Analysis Delegation Orders (1956 - Present) Derivatives: Financial Products Report (WG&L) Disclosure Litigation Bulletins & Other IRS Documents Dolan, Jackman, Dabrowski & Tretiak: U.S. Taxation of International Mergers, Acquisitions and Joint Ventures Executive Orders FATCA Essentials Federal Tax Updates Field Service Advice Final, Temporary & Proposed Regulations

Foreign Corporations Doing Business in the U.S. General Counsel Memoranda (1962 - Present) Hammer, Lowell, & Levey: International Transfer Pricing: OECD Guidelines Hardesty: Electronic Commerce: Taxation and Planning IBFD Daily Tax News Service IBFD Daily Tax News Service IBFD Daily Tax News Service Archives IBFD Regional Analysis IBFD African Taxation Database IBFD Asia-Pacific Taxation Database IBFD Canada Taxation & Investment IBFD Caribbean Taxation Database IBFD China Taxation & Investment IBFD European Taxation Database (includes Central and Eastern Europe) IBFD Latin American Taxation Database IBFD Middle Eastern Taxation Database IBFD North American Tax Surveys IBFD Transfer Pricing IBFD Transfer Pricing Database IBFD Transfer Pricing Journal IBFD Worldwide Tax Treaties (arranged by first country alphabetically) IBFD International Tax Glossary Indirect Compliance Information Letters Internal Revenue Bulletins International Tax Alert (Archive) International Taxes Weekly Newsletter (Archive) IR News Releases IRS Exemption Letters IRS Technical Assistance Inbound Tax Report Newsletter (Archive) Journal of International Taxation (WG&L) Journal of Taxation (WG&L) Kuntz & Peroni: U.S. International Taxation Legal Advice Issued by Associate Chief Counsel Legal Advice Issued by Field Attorneys Levey: U.S. Taxation of Foreign-Controlled Businesses Litigation Guideline Memoranda Lowell & Martin: Transfer Pricing Strategies Lowell & Martin: U.S. International Taxation: Practice and Procedure Lowell & Martin: U.S. International Transfer Pricing Lowell & Martin: U.S. International Taxation: Agreements, Checklists & Commentary Lowell, Martin & Levey: International Transfer Pricing: OECD Guidelines

Michaels: International Taxation: Withholding Non-Docketed Significant Advice Review Notices (1980 - Present) OECD BEPS OECD Council Recommendations OECD Economic Surveys OECD Miscellaneous OECD Model Conventions OECD Transfer Pricing Guidelines ONESOURCE Indirect Tax Global VAT Update ONESOURCE Indirect VAT Table ONESOURCE Transfer Pricing Orbitax Essential International Tax Solutions Orbitax International Compliance Expert Orbitax International Tax Expert Orbitax International Tax Research and Compliance Expert Preambles to Final and Temporary Regulations (Treasury Decisions) Preview: Business Entities (WG&L) (Archive) Preview: Journal of Corporate Taxation (WG&L) Preview: Journal of International Taxation (WG&L) Preview: Journal of Taxation (WG&L) Private Letter Rulings & Technical Advice Memoranda (1953 - Present) Preambles to Proposed Regulations Prior Final & Temporary Regulations and Proposed Regulations & Preambles Revenue Procedures (1955 - Present) Revenue Rulings (1954 - Present) RIA Worldwide Tax & Commercial Law Service Center Advice Spielman: U.S. International Estate Planning Structuring International Transfers of Executives Tax Court & Board of Tax Appeals Memorandum Decisions (Prior Years) Tax Court & Board of Tax Appeals Reported Decisions (Prior Years) Tax Court & Federal Procedural Rules Tax Court Memorandum Decisions (Current Year) Tax Court Reported Decisions (Current Year) Tax Treaties Terkper: WG&L VAT Handbook This Week with Cym Lowell (Archive) Tilton: U.S. International Tax Forms Manual: Compliance & Reporting Transfer Pricing Analyzer UK Company Secretarial (PLC) UK Core Tax Annuals Library UK Tax Rates and Notes (PLC) U.S. Corporations Doing Business Abroad

U.S. Taxation of Foreign Nationals Employed in the U.S. U.S. Tax Treaty Explanations International Compliance Materials International Accounting Service International Accounting Financial Reporting and Analysis Lowell, Donohue, Martin, & Wells: U.S. International Taxation: Agreements, Checklists & Commentary Tilton: U.S. International Tax Forms Manual: Compliance & Reporting International Portfolios (TAPS) o U.S. Taxation of Foreign Nationals Employed in the U.S. o U.S. Corporations Doing Business Abroad o Foreign Corporations Doing Business in the U.S. o Corporate Leasing Transactions o Structuring International Transfers of Executives o Tax Advisors Planning System Topic Index International Portfolios Tax Advisors Planning System (RIA) U.S. Taxation of Foreign Nationals Employed in the U.S. U.S. Corporations Doing Business Abroad Foreign Corporations Doing Business in the U.S. Corporate Leasing Transactions Structuring International Transfers of Executives Tax Advisors Planning System Topic Index International Tax Systems and Planning Techniques Australia Bahamas Belgium Bermuda British Virgin Islands Canada Cayman Islands Channel Islands Cyprus France Germany Gibraltar Hong Kong

India Isle of Man Liechtenstein Luxembourg Madeira Malta Monaco Netherlands Antilles Panama Republic of Ireland Republic of Singapore Russia Spain Switzerland The Netherlands United Kingdom United States International Tax Tools Carswell s Taxnet Pro (Link to external site) ONESOURCE Transfer Pricing Orbitax Essential International Tax Solutions Orbitax International Compliance Expert Orbitax International Tax Expert Orbitax International Tax Research and Compliance Expert Transfer Pricing Analyzer International Tax Update & Journals Business Entities (WG&L) (Archive) Corporate Taxation/Journal of Corporate Taxation (WG&L) Derivatives: Financial Products Report (WG&L) Federal Tax Updates Inbound Tax Report Newsletter (Archive) International Tax Alert (Archive) International Taxes Weekly Newsletter (Archive) Journal of International Taxation (WG&L) Journal of Taxation (WG&L) ONESOURCE Indirect Tax Global VAT Update ONESOURCE Indirect Tax VAT Table This Week with Cym Lowell (Archive)

Source Material: Cases American Federal Tax Reports (Prior Years) American Federal Tax Reports (Current Year) Tax Court & Board of Tax Appeals Memorandum Decisions (Prior Years) Tax Court & Board of Tax Appeals Reported Decisions (Prior Years) Tax Court & Federal Procedural Rules Tax Court Memorandum Decisions (Current Year) Tax Court Reported Decisions (Current Year) Tax Court Summary Opinions Source Material: Code, Committee Reports, Regulations Advance Notices of Proposed Rulemaking & Treasury Decisions Code Code History Committee Reports (Code Arranged - USTR) Final, Temporary & Proposed Regulations Preambles to Final and Temporary Regulations (Treasury Decisions) Preambles to Proposed Regulations Prior Final & Temporary Regulations and Proposed Regulations & Preambles Source Material: IRS Rulings & Releases Actions on Decisions (1967 - Present) Announcements (1959 - Present) Chief Counsel Advice Chief Counsel Bulletins Delegation Orders (1956 - Present) Disclosure Litigation Bulletins & Other IRS Documents Executive Orders Field Service Advice General Counsel Memoranda (1962 - Present) Information Letters Internal Revenue Bulletins IR News Releases IRS Exemption Letters IRS Technical Assistance Legal Advice Issued by Associate Chief Counsel Legal Advice Issued by Field Attorneys Litigation Guideline Memoranda Non-Docketed Significant Advice Review Notices (1980 - Present)

OECD BEPS OECD Council Recommendations OECD Economic Surveys OECD Model Contentions OECD Transfer Pricing Guidelines Other FOIA (Freedom of Information Act) Documents Private Letter Rulings & Technical Advice Memoranda (1953 - Present) Revenue Procedures (1955 - Present) Revenue Rulings (1954 - Present) Service Center Advice Strategic Advice Memoranda Source Material: RIA Worldwide Tax & Commercial Law Source Material: Tax Treaties and Explanations IBFD Worldwide Tax Treaties (arranged by first country alphabetically) Tax Treaties U.S. Tax Treaty Explanations Tax Treaty Analysis Andersen: Analysis of United States Income Tax Treaties U.S. Tax Treaty Explanations WG&L International Treatises Andersen: Analysis of United States Income Tax Treaties Andersen: Foreign Tax Credits Conlon & Aquilino: Principles of Financial Derivatives: U.S. and International Taxation Cummings & Hanson: American Jobs Creation Act of 2004: A Selective Analysis Dolan, Jackman, Dabrowski & Tretiak: U.S. Taxation of International Mergers, Acquisitions and Joint Ventures Dyson & Lloyd / Critical Issues: U.S. Information Reporting and Withholding at the Source - FATCA Hammer, Lowell, & Levey: International Transfer Pricing: OECD Guidelines Hardesty: Electronic Commerce: Taxation and Planning Kuntz & Peroni: U.S. International Taxation Levey: U.S. Taxation of Foreign-Controlled Businesses Lowell & Martin: U.S. International Taxation: Agreements, Checklists, & Commentary Lowell & Martin: U.S. International Transfer Pricing Lowell & Martin: Transfer Pricing Strategies

Lowell & Martin: U.S. International Taxation: Practice and Procedure Lowell, Martin & Levey: International Transfer Pricing: OECD Guidelines Michaels: International Taxation: Withholding Spielman: U.S. International Estate Planning Terkper: WG&L VAT Handbook Tilton: U.S. International Tax Forms Manual: Compliance & Reporting WG&L Accounting, Audit & Corporate Finance Treatises International Accounting and Financial Reporting U.S. GAAP and IFRS: A Comparative Analysis WorldTrade Executive Publications (Archive) International Securitization &Structured Finance Report (Archive) Latin American Finance Executive Report (Archive) Practical Asian Tax Strategies (Archive) Practical European Tax Strategies (Archive) Practical Latin American Tax Strategies (Archive) Practical Mexican Tax Strategies (Archive) Practical US/International Tax Strategies (Archive) 2016 Federal Archives Annotations (as of 12/31/2016) Code History (as of 12/31/2016) Explanations (as of 12/31/2016) Internal Revenue Code (as of 12/31/2016) 2015 Federal Archives Annotations (as of 12/31/2015) Code History (as of 12/31/2015) Explanations (as of 12/31/2015) Internal Revenue Code (as of 12/31/2015) 2014 Federal Archives Annotations (as of 12/31/2014) Code History (as of 12/31/2014) Explanations (as of 12/31/2014) Internal Revenue Code (as of 12/31/2014)

2013 Federal Archives Annotations (as of 12/31/2013) Code History (as of 12/31/2013) Explanations (as of 12/31/2013) Internal Revenue Code (as of 12/31/2013) 2012 Federal Archives Annotations (as of 12/31/2012) Code History (as of 12/31/2012) Explanations (as of 12/31/2012) Internal Revenue Code (as of 12/31/2012) 2011 Federal Archives Annotations (as of 12/31/2011) Code History (as of 12/31/2011) Explanations (as of 12/31/2011) Internal Revenue Code (as of 12/31/2011) 2010 Federal Archives Annotations (as of 12/31/2010) Code History (as of 12/31/2010) Explanations (as of 12/31/2010) Internal Revenue Code (as of 12/31/2010) 2009 Federal Archives Annotations (as of 12/31/2009) Code History (as of 12/31/2009) Explanations (as of 12/31/2009) Internal Revenue Code (as of 12/31/2009) 2008 Federal Archives Annotations (as of 12/31/2008) Code History (as of 12/31/2008) Explanations (as of 12/31/2008) Internal Revenue Code (as of 12/31/2008) 2007 Federal Archives Annotations (as of 12/31/2007) Code History (as of 12/31/2007) Explanations (as of 12/31/2007) Internal Revenue Code (as of 12/31/2007)

2006 Federal Archives Annotations (as of 12/31/2006) Code History (as of 12/31/2006) Explanations (as of 12/31/2006) Internal Revenue Code (as of 12/31/2006) 2005 Federal Archives Annotations (as of 12/31/2005) Code History (as of 12/31/2005) Explanations (as of 12/31/2005) Internal Revenue Code (as of 12/31/2005) 2004 Federal Archives Annotations (as of 12/31/2004) Code History (as of 12/31/2004) Explanations (as of 12/31/2004) Internal Revenue Code (as of 12/31/2004) Federal Tax Handbook (as of 10/31/2004) IRS Publications (as of 12/31/2004) 2003 Federal Archives Annotations (as of 12/31/2003) Code History (as of 12/31/2003) Explanations (as of 12/31/2003) Internal Revenue Code (as of 12/31/2003) Federal Tax Handbook (as of 10/31/2003) IRS Publications (as of 12/31/2003) 2002 Federal Archives Annotations (as of 12/31/2002) Code History (as of 12/31/2002) Explanations (as of 12/31/2002) Internal Revenue Code (as of 12/31/2002) 2001 Federal Archives Annotations (as of 12/31/2001) Code History (as of 12/31/2001) Explanations (as of 12/31/2001)

Internal Revenue Code (as of 12/31/2001) Federal Tax Handbook (as of 10/31/2001) IRS Publications (as of 12/31/2001) 2000 Federal Archives Annotations (as of 12/31/2000) Code History (as of 12/31/2000) Explanations (as of 12/31/2000) Internal Revenue Code (as of 12/31/2000) Federal Tax Handbook (as of 10/31/2000) IRS Publications (as of 12/31/2000) 1999 Federal Archives Annotations (as of 12/31/1999) Code History (as of 12/31/1999) Explanations (as of 12/31/1999) Federal Tax Handbook (as of 10/31/1999) IRS Publications (as of 12/31/1999) Internal Revenue Code (as of 12/31/1999) 1998 Federal Archives Annotations (as of 12/31/1998) Code History (as of 12/31/1998) Explanations (as of 12/31/1998) Federal Tax Handbook (as of 10/31/1998) IRS Publications (as of 12/31/1998) Internal Revenue Code (as of 12/31/1998) 1997 Federal Archives Annotations (as of 12/31/1997) Code History (as of 12/31/1997) Explanations (as of 12/31/1997) Federal Tax Handbook (as of 10/31/1997) IRS Publications (as of 12/31/1997) Internal Revenue Code (as of 12/31/1997) 1996 Federal Archives

Annotations (as of 12/31/1996) Code History (as of 12/31/1996) Explanations (as of 12/31/1996) Federal Tax Handbook (as of 10/31/1996) IRS Publications (as of 12/31/1996) Internal Revenue Code (as of 12/31/1996) 1995 Federal Archives Annotations (as of 12/31/1995) Code History (as of 12/31/1995) Explanations (as of 12/31/1995) Federal Tax Handbook (as of 10/31/1995) IRS Publications (as of 12/31/1995) Internal Revenue Code (as of 12/31/1995) 1994 Federal Archives Annotations (as of 12/31/1994) Code History (as of 12/31/1994) Explanations (as of 12/31/1994) Federal Tax Handbook (as of 10/31/1994) IRS Publications (as of 12/31/1994) Internal Revenue Code (as of 12/31/1994) 1993 Federal Archives Code History (as of 12/31/1993) Internal Revenue Code (as of 12/31/1993) 1992 Federal Archives Code History (as of 12/31/1992) Internal Revenue Code (as of 12/31/1992) 1991 Federal Archives Code History (as of 12/31/1991) Internal Revenue Code (as of 12/31/1991)

1990 Federal Archives Code History (as of 12/31/1990) Internal Revenue Code (as of 12/31/1990)