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    <title>International Tax Blog</title>
    <link>https://www.andrewmitchel.com/blog</link>
    <description>International Tax Blog - New and Interesting International Tax Issues</description>
    <language>en-us</language>    
    <image>
      <title>International Tax Blog</title>
      <link>https://www.andrewmitchel.com/blog</link>
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    <item>
      <title>Two New 304 Transaction Charts</title>
      <pubDate>Sun, 11 Oct 2026 15:18:19 EDT</pubDate>
      <link>https://www.andrewmitchel.com/blog/2026_10_two-new-304-transaction-charts</link>
      <guid>https://www.andrewmitchel.com/blog/2026_10_two-new-304-transaction-charts</guid>
      <description>Two New 304 Transaction Charts <a href="https://www.andrewmitchel.com/blog/2026_10_two-new-304-transaction-charts">Click here for more.</a></description>
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      <title>In the Tax Court &amp; at the IRS Last Month --- September 2026</title>
      <pubDate>Fri, 02 Oct 2026 16:17:13 EDT</pubDate>
      <link>https://www.andrewmitchel.com/blog/2026_10_in-the-tax-court--at-the-irs-last-month-----september-2026</link>
      <guid>https://www.andrewmitchel.com/blog/2026_10_in-the-tax-court--at-the-irs-last-month-----september-2026</guid>
      <description>In the Tax Court &amp; at the IRS Last Month --- September 2026 <a href="https://www.andrewmitchel.com/blog/2026_10_in-the-tax-court--at-the-irs-last-month-----september-2026">Click here for more.</a></description>
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    <item>
      <title>Upcoming U.S. Sourcing Rules Presentations</title>
      <pubDate>Mon, 28 Sep 2026 21:30:35 EDT</pubDate>
      <link>https://www.andrewmitchel.com/blog/2026_09_upcoming-us-sourcing-rules-presentations</link>
      <guid>https://www.andrewmitchel.com/blog/2026_09_upcoming-us-sourcing-rules-presentations</guid>
      <description>Upcoming U.S. Sourcing Rules Presentations <a href="https://www.andrewmitchel.com/blog/2026_09_upcoming-us-sourcing-rules-presentations">Click here for more.</a></description>
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    <item>
      <title>Classifying CDP Opinions</title>
      <pubDate>Sat, 26 Sep 2026 15:29:17 EDT</pubDate>
      <link>https://www.andrewmitchel.com/blog/2026_09_classifying-cdp-opinions</link>
      <guid>https://www.andrewmitchel.com/blog/2026_09_classifying-cdp-opinions</guid>
      <description>Classifying CDP Opinions <a href="https://www.andrewmitchel.com/blog/2026_09_classifying-cdp-opinions">Click here for more.</a></description>
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      <title>In the Tax Court &amp; at the IRS Last Month --- August 2026</title>
      <pubDate>Tue, 01 Sep 2026 14:53:43 EDT</pubDate>
      <link>https://www.andrewmitchel.com/blog/2026_09_in-the-tax-court--at-the-irs-last-month-----august-2026</link>
      <guid>https://www.andrewmitchel.com/blog/2026_09_in-the-tax-court--at-the-irs-last-month-----august-2026</guid>
      <description>In the Tax Court &amp; at the IRS Last Month --- August 2026 <a href="https://www.andrewmitchel.com/blog/2026_09_in-the-tax-court--at-the-irs-last-month-----august-2026">Click here for more.</a></description>
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      <title>Bruyea &amp; Christensen Reversed - No FTC for NIIT</title>
      <pubDate>Tue, 01 Sep 2026 06:55:09 EDT</pubDate>
      <link>https://www.andrewmitchel.com/blog/2026_09_bruyea--christensen-reversed---no-ftc-for-niit</link>
      <guid>https://www.andrewmitchel.com/blog/2026_09_bruyea--christensen-reversed---no-ftc-for-niit</guid>
      <description>Bruyea &amp; Christensen Reversed - No FTC for NIIT <a href="https://www.andrewmitchel.com/blog/2026_09_bruyea--christensen-reversed---no-ftc-for-niit">Click here for more.</a></description>
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    <item>
      <title>Enrolled Agents By Country and By State (August 2026)</title>
      <pubDate>Thu, 27 Aug 2026 12:30:41 EDT</pubDate>
      <link>https://www.andrewmitchel.com/blog/2026_08_enrolled-agents-by-country-and-by-state-august-2026</link>
      <guid>https://www.andrewmitchel.com/blog/2026_08_enrolled-agents-by-country-and-by-state-august-2026</guid>
      <description>Enrolled Agents By Country and By State (August 2026) <a href="https://www.andrewmitchel.com/blog/2026_08_enrolled-agents-by-country-and-by-state-august-2026">Click here for more.</a></description>
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    <item>
      <title>Tax Authorities Search</title>
      <pubDate>Tue, 25 Aug 2026 17:36:12 EDT</pubDate>
      <link>https://www.andrewmitchel.com/blog/2026_08_tax-authorities-search</link>
      <guid>https://www.andrewmitchel.com/blog/2026_08_tax-authorities-search</guid>
      <description>Tax Authorities Search <a href="https://www.andrewmitchel.com/blog/2026_08_tax-authorities-search">Click here for more.</a></description>
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      <title>In the Tax Court &amp; at the IRS Last Month --- July 2026</title>
      <pubDate>Thu, 13 Aug 2026 18:17:04 EDT</pubDate>
      <link>https://www.andrewmitchel.com/blog/2026_08_in-the-tax-court--at-the-irs-last-month-----july-2026</link>
      <guid>https://www.andrewmitchel.com/blog/2026_08_in-the-tax-court--at-the-irs-last-month-----july-2026</guid>
      <description>In the Tax Court &amp; at the IRS Last Month --- July 2026 <a href="https://www.andrewmitchel.com/blog/2026_08_in-the-tax-court--at-the-irs-last-month-----july-2026">Click here for more.</a></description>
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    <item>
      <title>Expatriations Are on the Rise Again (2026 2nd Quarter Published Expatriates)</title>
      <pubDate>Wed, 22 Jul 2026 09:43:18 EDT</pubDate>
      <link>https://www.andrewmitchel.com/blog/2026_07_expatriations-are-on-the-rise-again-2026-2nd-quarter-published-expatriates</link>
      <guid>https://www.andrewmitchel.com/blog/2026_07_expatriations-are-on-the-rise-again-2026-2nd-quarter-published-expatriates</guid>
      <description>Expatriations Are on the Rise Again (2026 2nd Quarter Published Expatriates) <a href="https://www.andrewmitchel.com/blog/2026_07_expatriations-are-on-the-rise-again-2026-2nd-quarter-published-expatriates">Click here for more.</a></description>
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    <item>
      <title>Chart of PLR 202629003 (Late Relief for FIRPTA Withholding Certificate)</title>
      <pubDate>Mon, 20 Jul 2026 14:28:59 EDT</pubDate>
      <link>https://www.andrewmitchel.com/blog/2026_07_chart-of-plr-202629003-late-relief-for-firpta-withholding-certificate</link>
      <guid>https://www.andrewmitchel.com/blog/2026_07_chart-of-plr-202629003-late-relief-for-firpta-withholding-certificate</guid>
      <description>Chart of PLR 202629003 (Late Relief for FIRPTA Withholding Certificate) <a href="https://www.andrewmitchel.com/blog/2026_07_chart-of-plr-202629003-late-relief-for-firpta-withholding-certificate">Click here for more.</a></description>
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    <item>
      <title>Graph of Number of Disciplined Tax Professionals</title>
      <pubDate>Wed, 08 Jul 2026 10:11:49 EDT</pubDate>
      <link>https://www.andrewmitchel.com/blog/2026_07_graph-of-number-of-disciplined-tax-professionals</link>
      <guid>https://www.andrewmitchel.com/blog/2026_07_graph-of-number-of-disciplined-tax-professionals</guid>
      <description>Graph of Number of Disciplined Tax Professionals <a href="https://www.andrewmitchel.com/blog/2026_07_graph-of-number-of-disciplined-tax-professionals">Click here for more.</a></description>
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    <item>
      <title>FIRPTA Withholding by the Buyer Is Generally Required</title>
      <pubDate>Fri, 03 Jul 2026 02:36:32 EDT</pubDate>
      <link>https://www.andrewmitchel.com/blog/2026_07_firpta-withholding-by-the-buyer-is-generally-required</link>
      <guid>https://www.andrewmitchel.com/blog/2026_07_firpta-withholding-by-the-buyer-is-generally-required</guid>
      <description>FIRPTA Withholding by the Buyer Is Generally Required <a href="https://www.andrewmitchel.com/blog/2026_07_firpta-withholding-by-the-buyer-is-generally-required">Click here for more.</a></description>
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      <title>In the Tax Court &amp; at the IRS Last Month --- June 2026</title>
      <pubDate>Thu, 02 Jul 2026 10:32:05 EDT</pubDate>
      <link>https://www.andrewmitchel.com/blog/2026_07_in-the-tax-court--at-the-irs-last-month-----june-2026</link>
      <guid>https://www.andrewmitchel.com/blog/2026_07_in-the-tax-court--at-the-irs-last-month-----june-2026</guid>
      <description>In the Tax Court &amp; at the IRS Last Month --- June 2026 <a href="https://www.andrewmitchel.com/blog/2026_07_in-the-tax-court--at-the-irs-last-month-----june-2026">Click here for more.</a></description>
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    <item>
      <title>IRS Removes Delinquent FBAR Submission Procedures</title>
      <pubDate>Wed, 01 Jul 2026 08:45:37 EDT</pubDate>
      <link>https://www.andrewmitchel.com/blog/2026_07_irs-removes-delinquent-fbar-submission-procedures</link>
      <guid>https://www.andrewmitchel.com/blog/2026_07_irs-removes-delinquent-fbar-submission-procedures</guid>
      <description>IRS Removes Delinquent FBAR Submission Procedures <a href="https://www.andrewmitchel.com/blog/2026_07_irs-removes-delinquent-fbar-submission-procedures">Click here for more.</a></description>
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    <item>
      <title>Filtered List of Overseas Tax Preparers</title>
      <pubDate>Thu, 25 Jun 2026 06:41:08 EDT</pubDate>
      <link>https://www.andrewmitchel.com/blog/2026_06_filtered-list-of-overseas-tax-preparers</link>
      <guid>https://www.andrewmitchel.com/blog/2026_06_filtered-list-of-overseas-tax-preparers</guid>
      <description>Filtered List of Overseas Tax Preparers <a href="https://www.andrewmitchel.com/blog/2026_06_filtered-list-of-overseas-tax-preparers">Click here for more.</a></description>
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    <item>
      <title>In the Tax Court &amp; at the IRS Last Month --- May 2026</title>
      <pubDate>Fri, 05 Jun 2026 09:38:41 EDT</pubDate>
      <link>https://www.andrewmitchel.com/blog/2026_06_in-the-tax-court--at-the-irs-last-month-----may-2026</link>
      <guid>https://www.andrewmitchel.com/blog/2026_06_in-the-tax-court--at-the-irs-last-month-----may-2026</guid>
      <description>In the Tax Court &amp; at the IRS Last Month --- May 2026 <a href="https://www.andrewmitchel.com/blog/2026_06_in-the-tax-court--at-the-irs-last-month-----may-2026">Click here for more.</a></description>
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    <item>
      <title>57 U.S. Income Tax Treaties</title>
      <pubDate>Sat, 30 May 2026 00:25:48 EDT</pubDate>
      <link>https://www.andrewmitchel.com/blog/2026_05_57-us-income-tax-treaties</link>
      <guid>https://www.andrewmitchel.com/blog/2026_05_57-us-income-tax-treaties</guid>
      <description>57 U.S. Income Tax Treaties <a href="https://www.andrewmitchel.com/blog/2026_05_57-us-income-tax-treaties">Click here for more.</a></description>
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    <item>
      <title>Tax Court Opinion Search</title>
      <pubDate>Wed, 27 May 2026 10:16:42 EDT</pubDate>
      <link>https://www.andrewmitchel.com/blog/2026_05_tax-court-opinion-search</link>
      <guid>https://www.andrewmitchel.com/blog/2026_05_tax-court-opinion-search</guid>
      <description>Tax Court Opinion Search <a href="https://www.andrewmitchel.com/blog/2026_05_tax-court-opinion-search">Click here for more.</a></description>
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    <item>
      <title>IRS Treaty Table 3: List of Tax Treaties - Portugal Protocol</title>
      <pubDate>Wed, 06 May 2026 08:30:08 EDT</pubDate>
      <link>https://www.andrewmitchel.com/blog/2026_05_irs-treaty-table-3-list-of-tax-treaties---portugal-protocol</link>
      <guid>https://www.andrewmitchel.com/blog/2026_05_irs-treaty-table-3-list-of-tax-treaties---portugal-protocol</guid>
      <description>IRS Treaty Table 3: List of Tax Treaties - Portugal Protocol <a href="https://www.andrewmitchel.com/blog/2026_05_irs-treaty-table-3-list-of-tax-treaties---portugal-protocol">Click here for more.</a></description>
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    <item>
      <title>Chart of PLR 202611004 (865(h)(2)(A) Election for Sale of Indian Stock)</title>
      <pubDate>Sun, 03 May 2026 10:11:51 EDT</pubDate>
      <link>https://www.andrewmitchel.com/blog/2026_05_chart-of-plr-202611004-865h2a-election-for-sale-of-indian-stock</link>
      <guid>https://www.andrewmitchel.com/blog/2026_05_chart-of-plr-202611004-865h2a-election-for-sale-of-indian-stock</guid>
      <description>Chart of PLR 202611004 (865(h)(2)(A) Election for Sale of Indian Stock) <a href="https://www.andrewmitchel.com/blog/2026_05_chart-of-plr-202611004-865h2a-election-for-sale-of-indian-stock">Click here for more.</a></description>
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      <title>In the Tax Court &amp; at the IRS Last Month --- April 2026</title>
      <pubDate>Sat, 02 May 2026 12:56:51 EDT</pubDate>
      <link>https://www.andrewmitchel.com/blog/2026_05_in-the-tax-court--at-the-irs-last-month-----april-2026</link>
      <guid>https://www.andrewmitchel.com/blog/2026_05_in-the-tax-court--at-the-irs-last-month-----april-2026</guid>
      <description>In the Tax Court &amp; at the IRS Last Month --- April 2026 <a href="https://www.andrewmitchel.com/blog/2026_05_in-the-tax-court--at-the-irs-last-month-----april-2026">Click here for more.</a></description>
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    <item>
      <title>2026 1st Quarter Published Expatriates - Trending Up</title>
      <pubDate>Tue, 21 Apr 2026 09:33:30 EDT</pubDate>
      <link>https://www.andrewmitchel.com/blog/2026_04_2026-1st-quarter-published-expatriates---trending-up</link>
      <guid>https://www.andrewmitchel.com/blog/2026_04_2026-1st-quarter-published-expatriates---trending-up</guid>
      <description>2026 1st Quarter Published Expatriates - Trending Up <a href="https://www.andrewmitchel.com/blog/2026_04_2026-1st-quarter-published-expatriates---trending-up">Click here for more.</a></description>
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    <item>
      <title>Section 911 Housing Cost Amounts Updated for 2026</title>
      <pubDate>Tue, 07 Apr 2026 15:08:15 EDT</pubDate>
      <link>https://www.andrewmitchel.com/blog/2026_04_section-911-housing-cost-amounts-updated-for-2026</link>
      <guid>https://www.andrewmitchel.com/blog/2026_04_section-911-housing-cost-amounts-updated-for-2026</guid>
      <description>Section 911 Housing Cost Amounts Updated for 2026 <a href="https://www.andrewmitchel.com/blog/2026_04_section-911-housing-cost-amounts-updated-for-2026">Click here for more.</a></description>
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      <title>Section 987 Equity and Basis Pool Method Calculator</title>
      <pubDate>Tue, 07 Apr 2026 11:06:34 EDT</pubDate>
      <link>https://www.andrewmitchel.com/blog/2026_04_section-987-equity-and-basis-pool-method-calculator</link>
      <guid>https://www.andrewmitchel.com/blog/2026_04_section-987-equity-and-basis-pool-method-calculator</guid>
      <description>Section 987 Equity and Basis Pool Method Calculator <a href="https://www.andrewmitchel.com/blog/2026_04_section-987-equity-and-basis-pool-method-calculator">Click here for more.</a></description>
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      <title>In the Tax Court &amp; at the IRS Last Month --- March 2026</title>
      <pubDate>Thu, 02 Apr 2026 19:43:42 EDT</pubDate>
      <link>https://www.andrewmitchel.com/blog/2026_04_in-the-tax-court--at-the-irs-last-month-----march-2026</link>
      <guid>https://www.andrewmitchel.com/blog/2026_04_in-the-tax-court--at-the-irs-last-month-----march-2026</guid>
      <description>In the Tax Court &amp; at the IRS Last Month --- March 2026 <a href="https://www.andrewmitchel.com/blog/2026_04_in-the-tax-court--at-the-irs-last-month-----march-2026">Click here for more.</a></description>
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    <item>
      <title>Chart of PLR 202613004 (865(h)(2)(A) Election)</title>
      <pubDate>Sat, 28 Mar 2026 10:59:28 EDT</pubDate>
      <link>https://www.andrewmitchel.com/blog/2026_03_chart-of-plr-202613004-865h2a-election</link>
      <guid>https://www.andrewmitchel.com/blog/2026_03_chart-of-plr-202613004-865h2a-election</guid>
      <description>Chart of PLR 202613004 (865(h)(2)(A) Election) <a href="https://www.andrewmitchel.com/blog/2026_03_chart-of-plr-202613004-865h2a-election">Click here for more.</a></description>
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    <item>
      <title>Number of Chief Counsel Advice Emails</title>
      <pubDate>Tue, 24 Mar 2026 09:14:29 EDT</pubDate>
      <link>https://www.andrewmitchel.com/blog/2026_03_number-of-chief-counsel-advice-emails</link>
      <guid>https://www.andrewmitchel.com/blog/2026_03_number-of-chief-counsel-advice-emails</guid>
      <description>Number of Chief Counsel Advice Emails <a href="https://www.andrewmitchel.com/blog/2026_03_number-of-chief-counsel-advice-emails">Click here for more.</a></description>
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    <item>
      <title>Update to Classification of Transactions Chart (Waterman Steamship, etc.)</title>
      <pubDate>Sat, 07 Mar 2026 11:04:56 EST</pubDate>
      <link>https://www.andrewmitchel.com/blog/2026_03_update-to-classification-of-transactions-chart-waterman-steamship-etc</link>
      <guid>https://www.andrewmitchel.com/blog/2026_03_update-to-classification-of-transactions-chart-waterman-steamship-etc</guid>
      <description>Update to Classification of Transactions Chart (Waterman Steamship, etc.) <a href="https://www.andrewmitchel.com/blog/2026_03_update-to-classification-of-transactions-chart-waterman-steamship-etc">Click here for more.</a></description>
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      <title>Chart of PLR 202607002 (Treaty Rate for BPT With U.S. LLC)</title>
      <pubDate>Wed, 04 Mar 2026 11:54:32 EST</pubDate>
      <link>https://www.andrewmitchel.com/blog/2026_03_chart-of-plr-202607002-treaty-rate-for-bpt-with-us-llc</link>
      <guid>https://www.andrewmitchel.com/blog/2026_03_chart-of-plr-202607002-treaty-rate-for-bpt-with-us-llc</guid>
      <description>Chart of PLR 202607002 (Treaty Rate for BPT With U.S. LLC) <a href="https://www.andrewmitchel.com/blog/2026_03_chart-of-plr-202607002-treaty-rate-for-bpt-with-us-llc">Click here for more.</a></description>
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      <title>Tax Court Corrects It's Budget Justification</title>
      <pubDate>Sun, 01 Mar 2026 19:22:06 EST</pubDate>
      <link>https://www.andrewmitchel.com/blog/2026_03_tax-court-corrects-it-budget-justification</link>
      <guid>https://www.andrewmitchel.com/blog/2026_03_tax-court-corrects-it-budget-justification</guid>
      <description>Tax Court Corrects It's Budget Justification <a href="https://www.andrewmitchel.com/blog/2026_03_tax-court-corrects-it-budget-justification">Click here for more.</a></description>
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      <title>In the Tax Court &amp; at the IRS Last Month --- February 2026</title>
      <pubDate>Sun, 01 Mar 2026 14:54:34 EST</pubDate>
      <link>https://www.andrewmitchel.com/blog/2026_03_in-the-tax-court--at-the-irs-last-month-----february-2026</link>
      <guid>https://www.andrewmitchel.com/blog/2026_03_in-the-tax-court--at-the-irs-last-month-----february-2026</guid>
      <description>In the Tax Court &amp; at the IRS Last Month --- February 2026 <a href="https://www.andrewmitchel.com/blog/2026_03_in-the-tax-court--at-the-irs-last-month-----february-2026">Click here for more.</a></description>
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    <item>
      <title>Famous Tax Quotes - Fabricated Case Citations (AI Hallucinations)</title>
      <pubDate>Wed, 11 Feb 2026 09:58:00 EST</pubDate>
      <link>https://www.andrewmitchel.com/blog/2026_02_famous-tax-quotes---fabricated-case-citations-ai-hallucinations</link>
      <guid>https://www.andrewmitchel.com/blog/2026_02_famous-tax-quotes---fabricated-case-citations-ai-hallucinations</guid>
      <description>Famous Tax Quotes - Fabricated Case Citations (AI Hallucinations) <a href="https://www.andrewmitchel.com/blog/2026_02_famous-tax-quotes---fabricated-case-citations-ai-hallucinations">Click here for more.</a></description>
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