Arctic International LLC works with institutions to assess their method of operation in connection
with their current and potential tax liability risks and implement a tax compliance "program"
that is (i) maintained and supported by individuals who are knowledgeable and up-to-date on the current
tax issues, and (ii) periodically reviewed and modified for changes in the law, as well as in
institution's systems, personnel, and operations. All the while, the tax compliance program should be
handled in the most efficient and cost-effective manner possible.
For More Information
To discuss how Arctic can assist your institution in better managing its nonresident alien tax compliance
issues or to obtain a proposal for services, please contact us
at 571.344.9660, or firstname.lastname@example.org.
Current Process Evaluation
We conduct an in-depth review of that institution's current U.S. tax withholding and
reporting procedures for all types of payments made to foreign nationals, including
scholarship/fellowship grants, compensation to employees and independent contractors,
honorarium/guest lecturer fees, and royalties. This review is intended to determine the
extent of liability risk associated with noncompliance and identify any gaps or weaknesses
in the current method of operation. We work to target areas of inefficiency and provide
suggestions for more efficient and effective ways to handle the process.
We work with institutions that have (i) few or no policies and procedures with respect
to nonresident alien tax compliance currently in place, (ii) compliance programs that were
implemented several years ago and have undergone little or no update or modification since
implementation, and (iii) a tax compliance program in place and simply wish to have it
"tested" to confirm that the policies and procedures continue to be in compliance, as well
as handled in the most efficient and cost-effective manner. We focus on the way payments
are currently handled;, no assessment is made as to previous liability (however, Arctic
International LLC can make such assessments should the institution request). Before arriving
on-site, we provide an information request and conduct site-visit planning. At the on-site
visit (generally two days), we review documentation and interview various individuals involved
in payroll, accounting, student accounts, international student office, and other related
departments. We present "sample" situations and ask the institution's personnel to describe
how they would be handled, then we evaluate the systems to determine whether gaps exist.
We also test "live" situations to determine the extent to which problems or inefficiency may
exist. If requested, we will prepare an Evaluation Report, including a discussion of our
findings, strengths and weaknesses, recommendations for correcting any identified weaknesses,
and, if appropriate, a general overview of our suggested game plan for assistance in getting
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Policy and Procedure Development
We provide technical assistance to develop a comprehensive and customized "game-plan,"
including the development of institutional policies and procedures -- specifically designed
for that institution, training, manuals, forms, and update of computer systems to better
manage compliance issues. If an institution has little in place with respect to tax
compliance policies and procedures, they may determine that an Evaluation is not warranted
and ask that we begin development of the "game-plan."
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Consulting Service Agreements
Over the years, we have heard from clients that they want more individualized attention
to their particular situations, as well as confirmation that the decisions they are making
are correct. More than that, they want direct access to a certain amount of our time on a
regular basis. In response, we have designed three types of Consulting Service Agreements
that allow clients first access to us to make inquiries and receive specific question/problem
resolution relating to federal tax withholding and reporting requirements with regard to
nonresident alien tax compliance issues. Institutions that participate in our Consulting
Service Agreements will also have access to I.C.E. (Information, Communication, and Exchange)
so that they may do research and interact with our other clients if they wish to share ideas
and best practices. Institutions may make an unlimited number of inquiries. After the
discussion, the institution may wish to have a written confirmation of the conclusion to
document an individual's file.
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Of course, we are pleased to assist your institution with issues as they arise. If you
wish to work on an hourly rate basis, simply let us know and we can prepare a General
Consulting engagement - just let us know when you need us.
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I.C.E. (Information, Communication, and Exchange)
I.C.E. is a place where our clients can ask general nonresident alien tax
questions to our tax professionals and share information about best practices with
their colleagues at other institutions. Simply submit a question electronically -
it is then reviewed by an Arctic Tax Professional and an answer inserted prior to
being posted on I.C.E. This venue allows the client to submit any question
with the confidence of receiving an answer from a tax professional, not just the
consensus of others who may simply have "a good answer" - and, perhaps just as important,
questions are submitted without the concern of the IRS monitoring a public listserv.
I.C.E. provides a great tool for the independent types to find answers in the
archive without waiting for a response!
We offer an annual subscription to the I.C.E. Nonresident Alien Tax Compliance
Forum; GLACIER clients receive access to the GLACIER and GLACIER Tax Prep Users Forum. Institutions may designate up to
five individuals per institution to have I.C.E. access to post an unlimited number of
questions or issues, as well as conduct research, participate in polls and surveys and otherwise
share information and best practices. For more information about subscribing to I.C.E.,
please contact us.
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