If you have invested in any foreign corporations, you may be aware that you want to avoid having..
US companies may already be familiar with the requirements to report ownership of foreign bank..
The IRS Large Business and International (LB&I) Division recently added four new compliance..
Most international tax professionals and the IRS believe Congress made a mistake (“The Mistake”)..
Prior to the enactment of Sec 864(c)(8) as part of the TCJA-2017, a foreign partner could sell an..
In response to the pandemic, the IRS has waived the residency and presence tests that apply for..
The IRS provided relief to nonresident aliens and foreign corporations affected by the novel..
Every US person with financial interest or signature authority over a foreign financial account(s),..
The substantial presence test is the test used to determine if a nonresident alien (non-US citizen..
