Articles

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NON-RESIDENT ALIEN TAX RETURN

If you are not a citizen of the US, specific rules apply to determine if you are a resident alien ...
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FOREIGN BANK AND FINANCIAL ACCOUNTING REPORTING (FBAR)

The Bank Secrecy Act of 1970 equipped the U.S. Treasury Department with the authorization needed to collect and analyze a ...
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FOREIGN ACCOUNT TAX COMPLIANCE ACT – FATCA

The Foreign Account Tax Compliance Act (FATCA), enacted in 2010, is an important development in U.S efforts to combat tax ...
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MECHANISMS FOR RELIEF OF DOUBLE TAXATION

Double taxation is defined as the levying of tax by two or more jurisdictions on the same declared income, asset, ...
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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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