Articles

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US TAXATION OF NONRESIDENTS

The United States has one of the most complex tax law regimes in the world. A regime which nonresidents should ...
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GLOBAL INTANGIBLE LOW-TAXED INCOME INCLUSION (“GILTI”)

The Tax Cuts and Jobs Act of 2017 ("TCJA") brought forth a sea of changes in tax law and one ...
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PASSIVE FOREIGN INVESTMENT COMPANIES (“PFICS”)

United States citizens and tax residents are discouraged from investing in Passive Foreign Investment Companies (PFICs) with primarily passive income ...
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LAST MINUTE TAX EXTENDERS

Many of the tax provisions below were set to expire at the end of 2017 but have now been extended ...
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FOREIGN INVESTMENT IN REAL PROPERTY TAX ACT OF 1980 RULES (“FIRPTA”)

The United States has one of the most active real estate markets in the world, and it is important for ...
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AVOIDING IDENTITY THEFT

Earlier this week the IRS launched Identity Theft Central. This page is designed to improve online access to information on ...
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