International Tax Articles
- Canada’s New Trust Reporting Regime Now Requires Bare Trusts to file Tax Returns March 1, 2024
- Navigating the Effects of FATCA and CRS Converging for Americans in Canada February 2, 2024
- The IRS is Updating its Core Technology Infrastructure to Collect Taxes December 1, 2023
- FIRPTA Withholding Risk When Assigning Real Estate Contracts November 21, 2023
- U.S. Gift Tax Implications of Quit Claim Deeds for Foreigners May 31, 2023
- Taxes Associated With Rental Properties – What Owners Need to Know February 16, 2023
- You Can Still Get in Compliance with Your U.S. Taxes February 7, 2023
- U.S. Residency Starting and Termination Dates and the No Lapse Rule December 13, 2022
- New Form 8858 Filing Requirement for Foreign Real Estate and Business Income with Tax Credit Penalty (Part I) August 10, 2020
- U.S. Tax Treatment of Foreign Life Insurance Policies | PFIC | Excise Tax March 13, 2020
- IRS Eliminates Form 3520 Reporting for Canadian RESPs, RDSPs & Certain Other Foreign Trusts March 6, 2020
- Potential Pitfalls for Canadian Residents With U.S. Roth IRAs January 30, 2020
- IRS Expands Amnesty Program for Certain Expatriating U.S. Citizens December 2, 2019
- U.S. Treasury Targets Certain Buyers of Florida Real Estate November 18, 2019
- IRS Announces Relief Procedures Forgiving Taxes for Certain U.S. Citizens Renouncing Citizenship September 12, 2019
- Update on U.S. Tax ID Numbers for Foreign Entities and Expiring ITINs June 28, 2019
- IRS Allows 50% GILTI Deduction to U.S. Shareholders of Foreign Corporations Making the Section 962 Election March 14, 2019
- U.S. Shareholders of Foreign Corporations Still Await IRS Guidance on GILTI and Section 962 December 7, 2018
- IRS Announces: Streamlined Amnesty May End and Foreign Bank Executive Convicted September 17, 2018
- Buying Florida Real Estate in a Florida Land Trust August 3, 2018
- Canadian Businesses Selling into the U.S. Face New Sales Tax Rules July 11, 2018
- New Form 5472 Filing Requirement for Foreign Owners of Certain US LLCs March 16, 2018
- The New Section 965 Transition Tax Applicable to US Shareholders of Foreign Corporations February 21, 2018
- IRS Criminal Division Now Seeking Non-Compliant US Citizens & Green Card Holders January 11, 2018
- Title Insurance Agencies May Be Liable for Foreign Client's Estate Tax November 20, 2017
- Renewing Your U.S. Individual Taxpayer Identification Number (ITIN) November 6, 2017
- Canada Revenue Agency Announces Transitional Relief for Certain US LLPs and LLLPs July 14, 2017
- US Expatriation Tax Implications of Renouncing US Citizenship or Surrendering a Green Card May 25, 2017
- Realtors with Foreign Clients: US FIRPTA Withholding Tax Guidance (Part 2), Withholding Certificate Exception and Early Refund Alternative March 8, 2017
- Private Canadian and Other Non-US Corporations may be PFICs February 23, 2017
- IRS Streamlined Foreign Offshore Amnesty Procedure for Non-US Citizens and Non-Green Card Holders February 8, 2017
- Realtors with Foreign Clients: US FIRPTA Withholding Tax Guidance (Part 1), "Residence" Use Exception February 8, 2017
- New Rule for Foreign Owners of US LLCs January 25, 2017
- US Estate Tax Liability Considerations for Executors and Heirs of Nonresident Estates with US Assets December 13, 2016
- Canada Revenue Agency Announces US LLPs and LLLPs to be Taxed as Corporations for Canadian Tax Purposes July 1, 2016
- IRS Streamlined Domestic Offshore Amnesty Procedure, and Relief for Delinquent FBARs, and Delinquent US International Information Returns May 22, 2015
- IRS Streamlined Foreign Offshore Amnesty Program for US Citizens and Green Card Holders Living Outside the US February 24, 2015
- 5th Protocol to Canada/US Tax Treaty Enters Into Force with Important "Services" Addition to Permanent Establishment Article December 15, 2008
- US Congress Enacts New Expatriation (Exit) Tax on US Citizens Renouncing US Citizenships and "Long-Term Residents" Surrendering Green Cards May 29, 2008
- The Canada Revenue Agency Has Confirmed it Considers US Limited Liability Companies (LLCs) and "S" Corporations to be "Corporations" for Canadian Income Tax Purposes May 13, 2008
- IRS Issues Private Letter Ruling Explaining When $10,000 Penalty may be Waived for Failing To File Form 5471 December 11, 2007
