International Tax

One, rather unexpected, consequence of the pandemic is the increased interest in dual citizenship. A recent article in The New…

Renouncing a citizenship is a major decision with serious financial, social, and emotional consequences. For United States citizens, this decision…

In early November 2020, the IRS updated the terms of the Delinquent International Information Return Submission Procedures (Procedures). The Procedures…

As part of tax reform initiatives in 2017, Section 965 of the Tax Cut and Jobs Act (TCJA) requires that…

Holders of bank accounts outside the United States may be required to file FinCEN Form 114, Report of Foreign Bank…

On July 23, 2020, the Department of the Treasury and the Internal Revenue Service (collectively, Treasury) published in the Federal…