Beneficial Ownership, Income Tax, and FBARs

Posted on: February 2, 2017 | By: Stephen Dunn | Bank Secrecy Act, Beneficial Ownership, FBARs, Foreign Accounts Compliance

For U.S. income tax purposes, ownership of property means beneficial ownership.  Only the beneficial owner of property is required to report taxable income from the property on a...

Beneficial Ownership of a Foreign Financial Account

Posted on: January 2, 2016 | By: Stephen Dunn | Bank Secrecy Act, Beneficial Ownership, FBARs, Foreign Accounts Compliance

Beneficial ownership is a pivotal yet elusive concept in the foreign financial accounts arena.  Click here for the full article. Other posts of interest: U.S. Persons' Reporting Obligations...