Blog
Maryland Comptroller Clarifies GILTI Treatment
On April 17, 2019, the Comptroller of Maryland issued a Tax Alert to provide guidance to taxpayers... more
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Virginia is for Lovers—and Internet Sales Tax
Virginia became the latest jurisdiction to implement an economic nexus standard for sales and use... more
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New Form 5472 Filing Requirement for U.S. Disregarded Entities Owned by a Foreign Person
On December 13, 2016, the IRS issued new regulations (T.D. 9796) that requires U.S. disregarded... more
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New Controlled Foreign Corporation Constructive Ownership Rule
The Tax Cuts and Jobs Act enacted in December 2017 changed a constructive ownership rule that... more
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A U.S. Owner of a Foreign Corporation May Need to Report the U.S. Repatriation Tax on the 2017 U.S. Federal Income Tax Return
There was new U.S. international tax legislation enacted in the Tax Cuts and Jobs Act in December... more
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U.S. Tax on a Foreign Person’s Gain from the Sale of a U.S. Partnership Interest
There is a provision in the new U.S. tax legislation that applies to a foreign person’s sale of a... more
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Key U.S. International Tax Provisions in the New Tax Legislation
The new U.S. Federal tax legislation includes some important revisions to the U.S. international... more
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New U.S. International Tax Rules
The new U.S. Federal tax legislation includes some important revisions to the U.S. international... more
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Moving Overseas? Three Tax Tips for U.S. Expatriates
Emigration tax is a tax on expatriates, or those who ceases to be a tax resident in that country.... more
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Avoid Penalties Related to International Tax Filings
The IRS Large Business and International Process Unit (LB&I) issues internal practice guidance... more
Blog
New Form 5472 Filing Requirement for U.S. Disregarded Entities Owned by a Foreign Person
On December 13, 2016, the IRS issued T.D. 9796, new regulations that require U.S. disregarded... more
Blog
What Should I Do if I Did Not Report…
Foreign Accounts, Offshore Assets, Ownership of Foreign Companies, Foreign Gifts and Inheritances,... more