From IRS.gov
Find resources on this page pertaining to the international tax gap — the difference between the amount of tax that taxpayers should pay and the amount that is paid voluntarily and on time. The tax gap can also be thought of as the sum of non-compliance with the tax law.
International Tax Gap Series
August 2009 – Self-Employment Tax for Businesses Abroad
June 2009 – U.S. Citizens Performing Services in Foreign and International Airspace
May 2009 – Departing Aliens and the Sailing Permit
April 2009 – Reaching Out to Americans Abroad
February 2009 – Taxation of Nonresident Aliens
January 2009 – Foreign Housing Exclusion or Deduction
December 2008 – Gifts from Foreign Persons
November 2008 – Tax Treaties Can Affect Your Income Tax
October 2008 – Taxation of International Pensions and Annuities
September 2008 – U.S. Tax Withholding on Effectively Connected Income Allocable to Foreign Partners
August 2008 – Foreign Trust Reporting Requirements
July 2008 – Withholding of Tax on Dispositions of U.S. Real Property Interests
June 2008 – Foreign Tax Credit
May 2008 – Foreign Earned Income Exclusion
April 2008 – Moving To or From a United States (U.S.) Territory/Possession
March 2008 – U.S. Tax Withholding on Payments to Foreign Persons
February 2008 – The Tax Gap and International Taxpayers – Filing Requirements
CPA4GPR 