U.S. Mexico Economic Relations: An Overview

Exempt Payments to Non-Resident Aliens and Federal Withholding

International Students and Their Dependents | F-2 Visas and Work and Study Authorization

International Students, F-1 Visas, Graduation and . . . Work in the U.S.?

The Section 962 Election

The Source of Income from the Sale of Personal Property

Tax Treaties and Exempt Income

IRS Issues FBAR Reference Guide

Navigating the Branch Profits Tax

The OECD Proposes Rules for Intermediary Crypto-Asset Reporting, Due Diligence

Withholding Agents and FDAP Income

Effectively Connected Income

FDAP Income

Tax Court in Brief | AptarGroup, Inc. v. Comm’r | Foreign Tax Credits and Interest Expense Allocation and Apportionment

Income Sourcing Rules | Foreign-Source and U.S.-Source Income

IRS Goes After Holocaust Survivor for Willful FBAR Penalty

Foreign Gifts | When Do You Have to Report Them?

The Closer-Connection Exception