Various jurisdictions that had failed to demonstrate compliance with international tax transparency standards, including the United Arab Emirates (UAE) and Lebanon, just had their ratings upgraded by the […]
As many of my readers are likely aware, commencing with the 2017 tax year, single-member US LLC’s with foreign ownership will need to file Form 5472 to […]
Last year, one of my blog posts addressed the issue of retroactive tax legislation – the sometimes (often times) maddening event that occurs when a tax law is […]
When non-US persons invest in US assets, the investment structure should be considered well in advance. In many instances, foreign investors using US-based entities for investment are blissfully […]
This series of blog posts concerns US tax filing and reporting requirements with regard to foreign (i.e., non-US) trusts. Part I provided a general overview of foreign trusts, […]
As many of my readers are based in the Gulf and surrounding regions I provide the latest update on the diplomatic crisis with Qatar. It is reproduced from […]
This series of blog posts concerns US tax filing and reporting requirements with regard to foreign (i.e., non-US) trusts. Part I provided a general overview of foreign trusts, […]
As many of my readers are based in the Gulf and surrounding regions I provide this update on the diplomatic crisis with Qatar. It is reproduced from an […]
This is Part II in a series of blog posts dealing with foreign trusts. Part I provides a general overview of foreign trusts. Filing responsibility applies when a […]
Republicans in Congress just sent a harsh rebuke to the Internal Revenue Service (IRS) suggesting the IRS has overstepped its boundaries by issuing a very broad “John Doe” […]
