International Tax

Cross-Border Tax Insights, International Tax

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

By Cory Halliburton May 10, 2022
Cross-Border Tax Insights, International Tax

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

By Cory Halliburton Apr 30, 2022
Controlled Foreign Corporation (CFC), Cross-Border Tax Insights, International Tax

The Section 962 Election

By Jason B. Freeman Apr 18, 2022
Cross-Border Tax Insights, International Tax

The Source of Income from the Sale of Personal Property

By Jason B. Freeman Apr 12, 2022
Cross-Border Tax Insights, International Tax, Tax Treaty

Tax Treaties and Exempt Income

By Jason B. Freeman Apr 06, 2022
Cross-Border Tax Insights, FBAR, International Tax

IRS Issues FBAR Reference Guide

By Jason B. Freeman Apr 05, 2022
Cross-Border Tax Insights, International Tax

Navigating the Branch Profits Tax

By Jason B. Freeman Mar 31, 2022
Cross-Border Tax Insights, Cryptocurrency, International Tax

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

By TL Fahring Mar 28, 2022
Cross-Border Tax Insights, International Tax, Withholding

Withholding Agents and FDAP Income

By Freeman Law Mar 24, 2022
Cross-Border Tax Insights, International Tax

Effectively Connected Income

By Jason B. Freeman Mar 23, 2022
Cross-Border Tax Insights, International Tax

FDAP Income

By Jason B. Freeman Mar 21, 2022
Controlled Foreign Corporation (CFC), Corporate, Cross-Border Tax Insights, Foreign Tax Credit, International Tax, Tax Court, The-Tax-Court-in-Brief Insights

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

By Freeman Law Mar 18, 2022
Cross-Border Tax Insights, International Tax, Tax Treaty

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

By Jason B. Freeman Mar 17, 2022
Cross-Border Tax Insights, FBAR, International Tax, Willfulness

IRS Goes After Holocaust Survivor for Willful FBAR Penalty

By Jason B. Freeman Mar 13, 2022
Cross-Border Tax Insights, International Tax

Foreign Gifts | When Do You Have to Report Them?

By TL Fahring Mar 12, 2022
Cross-Border Tax Insights, International Tax

The Closer-Connection Exception

By Jason B. Freeman Feb 25, 2022
Cross-Border Tax Insights, International Tax, Tax Treaty

Tax Treaty-Based Return Reporting Disclosures

By Jason B. Freeman Feb 24, 2022
Cross-Border Tax Insights, International Tax

The Substantial Presence Test

By Jason B. Freeman Feb 23, 2022