Residency
ResidencyTwo Different Tax Regimes: US persons and Non-US personsU.S. persons [...]
Expatriates
Expatriates & SourcingExpatriatesThe tax code provides an exemption for expatriates [...]
Corporations and Branches
I will elaborate on the following areas: Difference between a [...]
Sourcing Rules Examples
Source Rules for Income I/ Interest: Rule: Residence of Payor [...]
Inbound Transactions – Non-Business Income
Inbound Transactions – Non-Business Income Now that we’ve distinguished between [...]
In Bound Transactions-Business Income
Inbound Transactions – Business Income “Business Income” is income that [...]
Other In Bound Rules
I will elaborate on the following four areas: Capital Gains [...]
Decision Tree
Decision Tree 1: Inbound TransactionsAnalysis for Foreign Persons or Foreign [...]
Branch Profits and FIRPTA
Branch Profits Tax and FIRPTA Where we are to date: [...]
Controlled Foreign Corporations (CFCs)
Controlled Foreign Corporations Now we are going to switch focus [...]