International Tax

TRC Reminder For 2027: A Practitioner's Guide to Timely Filing of U.S. Tax Residency Certificates  For businesses and individuals with…

U.S. citizens and residents who held a financial interest in, or signature authority over, a foreign bank or financial account…

For domestic U.S. tax purposes, a Limited Liability Company (LLC) with one owner is considered “disregarded” for U.S. federal income tax purposes,…

US tax residents who participate in the Indian equity market are often surprised to learn that gains from the sale…

The IRS Office of Associate Chief Counsel (International) recently issued Chief Counsel Advice (CCA) 202617012 addressing when small foreign-owned corporations…