--- title: Moore Doeren Mayhew GlobalVIEW | International Tax (4) description: International Tax | Get news and views for businesses and individuals worldwide from Moore Doeren Mayhew. 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(1)](https://info.mooredm.com/blog/topic/cybersecurity) - [European Affairs (1)](https://info.mooredm.com/blog/topic/european-affairs) - [Internal Controls (1)](https://info.mooredm.com/blog/topic/internal-controls) - [LIBOR (1)](https://info.mooredm.com/blog/topic/libor) - [Nonresident Alien (1)](https://info.mooredm.com/blog/topic/nonresident-alien) [All](https://info.mooredm.com/blog) [Read More](https://info.mooredm.com/blog/how-are-covid-19-and-pfic-similar-nobody-wants-either-one) ### [How Are COVID-19 and a PFIC Similar?  Nobody Wants Either One!](https://info.mooredm.com/blog/how-are-covid-19-and-pfic-similar-nobody-wants-either-one) February 2, 2021 If you have invested in any foreign corporations, you may be aware that you want to avoid having.. ![topicIcon](http://www.sparkreaction.com/hubfs/Oceania%20Theme%202016/Images/topicIcon.png) [International Tax](https://info.mooredm.com/blog/topic/international-tax) [Read More](https://info.mooredm.com/blog/title-transfer-foreign-sales-1) ### [MOVE OVER FBAR REPORTING: FinCEN WANTS US COMPANIES TO REPORT ON THE BENEFICIAL OWNERSHIP OF US COMPANIES!](https://info.mooredm.com/blog/title-transfer-foreign-sales-1) December 11, 2020 US companies may already be familiar with the requirements to report ownership of foreign bank.. ![topicIcon](http://www.sparkreaction.com/hubfs/Oceania%20Theme%202016/Images/topicIcon.png) [International Tax](https://info.mooredm.com/blog/topic/international-tax) [Read More](https://info.mooredm.com/blog/two-new-international-tax-compliance-campaigns-added-to-irs-active-list) ### [TWO NEW INTERNATIONAL TAX COMPLIANCE CAMPAIGNS ADDED TO IRS ACTIVE LIST](https://info.mooredm.com/blog/two-new-international-tax-compliance-campaigns-added-to-irs-active-list) December 1, 2020 The IRS Large Business and International (LB&I) Division recently added four new compliance.. ![topicIcon](http://www.sparkreaction.com/hubfs/Oceania%20Theme%202016/Images/topicIcon.png) [International Tax](https://info.mooredm.com/blog/topic/international-tax) [Read More](https://info.mooredm.com/blog/final-downward-attribution-ownership-regulations) ### [FINAL DOWNWARD ATTRIBUTION OWNERSHIP REGULATIONS DID NOT ELIMINATE “THE MISTAKE”](https://info.mooredm.com/blog/final-downward-attribution-ownership-regulations) October 20, 2020 Most international tax professionals and the IRS believe Congress made a mistake (“The Mistake”).. ![topicIcon](http://www.sparkreaction.com/hubfs/Oceania%20Theme%202016/Images/topicIcon.png) [International Tax](https://info.mooredm.com/blog/topic/international-tax) [Read More](https://info.mooredm.com/blog/sale-us-partnership-foreign-partner) ### [FINAL REGULATIONS ON SALE OF US PARTNERSHIP BY FOREIGN PARTNER](https://info.mooredm.com/blog/sale-us-partnership-foreign-partner) October 14, 2020 Prior to the enactment of Sec 864(c)(8) as part of the TCJA-2017, a foreign partner could sell an.. ![topicIcon](http://www.sparkreaction.com/hubfs/Oceania%20Theme%202016/Images/topicIcon.png) [International Tax](https://info.mooredm.com/blog/topic/international-tax) [Read More](https://info.mooredm.com/blog/covid-procedures-foreign-earned-income-exclusion) ### [COVID PROCEDURES AFFECTING THE FOREIGN EARNED INCOME EXCLUSION](https://info.mooredm.com/blog/covid-procedures-foreign-earned-income-exclusion) October 7, 2020 In response to the pandemic, the IRS has waived the residency and presence tests that apply for.. ![topicIcon](http://www.sparkreaction.com/hubfs/Oceania%20Theme%202016/Images/topicIcon.png) [Expats](https://info.mooredm.com/blog/topic/expats), [International Tax](https://info.mooredm.com/blog/topic/international-tax), [COVID-19](https://info.mooredm.com/blog/topic/covid-19) [Read More](https://info.mooredm.com/blog/nonresident-aliens-foreign-corporations-stuck-us-covid) ### [YEAR-END TAX PLANNING FOR NONRESIDENT ALIENS AND FOREIGN CORPORATIONS “STUCK” IN THE US DUE TO COVID](https://info.mooredm.com/blog/nonresident-aliens-foreign-corporations-stuck-us-covid) October 6, 2020 The IRS provided relief to nonresident aliens and foreign corporations affected by the novel.. ![topicIcon](http://www.sparkreaction.com/hubfs/Oceania%20Theme%202016/Images/topicIcon.png) [International Tax](https://info.mooredm.com/blog/topic/international-tax), [COVID-19](https://info.mooredm.com/blog/topic/covid-19) [Read More](https://info.mooredm.com/blog/watch-out-non-willful-fbar-penalties) ### [WATCH OUT FOR NON-WILLFUL FBAR PENALTIES](https://info.mooredm.com/blog/watch-out-non-willful-fbar-penalties) August 25, 2020 Every US person with financial interest or signature authority over a foreign financial account(s),.. ![topicIcon](http://www.sparkreaction.com/hubfs/Oceania%20Theme%202016/Images/topicIcon.png) [Tax](https://info.mooredm.com/blog/topic/tax), [International Tax](https://info.mooredm.com/blog/topic/international-tax) [Read More](https://info.mooredm.com/blog/nonresident-aliens-do-you-qualify-for-the-covid-19-medical-condition-travel-exception) ### [NONRESIDENT ALIENS: DO YOU QUALIFY FOR THE COVID-19 MEDICAL CONDITION TRAVEL EXCEPTION?](https://info.mooredm.com/blog/nonresident-aliens-do-you-qualify-for-the-covid-19-medical-condition-travel-exception) August 6, 2020 The substantial presence test is the test used to determine if a nonresident alien (non-US citizen.. ![topicIcon](http://www.sparkreaction.com/hubfs/Oceania%20Theme%202016/Images/topicIcon.png) [Expats](https://info.mooredm.com/blog/topic/expats), [Tax](https://info.mooredm.com/blog/topic/tax), [International Tax](https://info.mooredm.com/blog/topic/international-tax) - - [1](https://info.mooredm.com/blog) - [2](https://info.mooredm.com/blog/topic/international-tax/page/2) - [3](https://info.mooredm.com/blog/topic/international-tax/page/3) - 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