Franchelly Diaz Colon, Author at WilkinGuttenplan

On January 14, 2025, the Department of Treasury and the IRS issued final regulations that clarify how cloud transactions are…

What are Forms 3520 and 3520-A? Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain…

What is the Moore v. United States case about? Charles and Kathleen Moore (the “Moores") were subject to Internal Revenue…

Action Required for U.S. Business Entities with Foreign Ownership BEA BE-12 Survey Filing Required by May 31, 2023 Like the…

U.S. Entity Taxation and Check-The-Box Election In the U.S. tax system, an entity can be thought of as either a…

Have you considered moving to Puerto Rico? Warm weather, beautiful beaches, and tax savings... this sounds perfect. So, what are…

What is transfer pricing? Broadly, transfer pricing is how profit is allocated among commonly controlled entities. For U.S. federal income…