Insights

Blog

Maryland Expands Pass-through Entity Tax to Circumvent Federal SALT Limitation

Maryland has become the most recent state to adopt a workaround to the federal $10,000 state and... more
May 26, 2020
Blog

Bureau of Economic Analysis (BEA) Survey of U.S. Foreign Direct Investment Form BE-10 Due May 29, 2020

The U.S. Department of Commerce has launched a benchmark survey through the Bureau of Economic... more
April 7, 2020
Blog

The U.S. Tax Filing Requirements of Foreign-Owned U.S. LLCs

A U.S. limited liability company (LLC) that is owned 100% by one person is classified by default... more
January 14, 2020
Blog

Can I Give a Tax-Free Gift to My Non-U.S. Citizen Spouse?

U.S. citizens married to non-U.S. citizens often want to know how much they can give to their... more
January 13, 2020
Blog

U.S. Individual Shareholders of Controlled Foreign Corporations May Elect to Decrease Tax on GILTI

The Tax Cuts and Jobs Act (TCJA) enacted various U.S. international tax provisions. The new law... more
January 10, 2020
Blog

New Standard Increases Flexibility for Agreed-Upon Procedures

The American Institute of Certified Public Accountants’ (AICPA) Auditing Standards Board (ASB)... more
January 9, 2020
Past Speaking Engagement

Alison Dougherty Hosted a Series of Strafford Webinars in Fall 2019

Alison Dougherty, a director in Aronson's Tax Services Group, will host a series of Strafford... more
November 6, 2019
Blog

States Begin Applying Wayfair Decision to Income Taxes

Many states have been slow to change their income tax nexus rules to comply with the more... more
October 14, 2019
Blog

Is an Executor Liable for a Decedent’s Unpaid FBAR Penalties?

English historian Thomas Fuller once wrote, “Travel makes a wise man better but a fool worse.”... more
August 6, 2019
Blog

U.S. Expatriate Citizens by Birth and Their U.S. Tax Reporting Obligations

The following situation is quite common. A U.S. expatriate individual is a U.S. citizen by birth... more
July 31, 2019
Blog

District of Columbia Curtails Tax Benefits for QHTCs

The District of Columbia enacted emergency legislation that significantly curtails incentives for... more
July 30, 2019
Past Speaking Engagement

Alison Dougherty Hosted a Webinar on Offshore Ownership Structures

Alison Dougherty, a director in Aronson’s Tax Services Group, hosted a webinar titled, "Offshore... more