Internal Revenue Code § 965 and the Streamlined Procedures
By Stephen J. Dunn |
Internal Revenue Code § 965, as added by the Tax Cut and Jobs Act of 2017, requires a controlled foreign ...
Read More Advantageous Abandonment of a U.S. Green Card
By Stephen J. Dunn |
If you have the status of lawful permanent resident of the United States (i.e., you are a “green card” holder), ...
Read More New Law Expands U.S. Government’s Discovery of Americans’ Foreign Accounts
By Stephen J. Dunn |
The United States taxes its citizens and residents (“U.S. persons”) on their worldwide income. U.S. persons commonly used foreign financial ...
Read More Americans’ Interests in Foreign Accounts Reportable on Form 8938
By Stephen J. Dunn |
The United States taxes its citizens and residents on their worldwide income. Accordingly, the U.S. Internal Revenue Code requires U.S. ...
Read More