Page 69 - International Taxation IRS Training Guides

U.S. Business Activities

(NRAs) who engage in business
 Nonresident aliens

that create a U.S. trade or business or
activities

may be subject to U.S.
permanent establishment (PE)
tax.

is dependent on if an NRA has certain types of
 This

income, including income effectively
connected with a

attributable to a PE.
U.S trade or business or profits
Special
filing requirements and failure to file penalties

apply
to NRAs.

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