International Commerce Group Archives

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Webinar: An Introduction to the Taxation of Passive Foreign Investment Companies (PFICs)

https://youtu.be/SHX7uCUEf84 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

WilkinGuttenplanMay 11, 2022

Articles

Introduction of UAE Federal Corporate Income Tax

Long considered a “no tax” jurisdiction, on January 31, 2022, the Ministry of Finance announced that the United Arab Emirates…

Deepika IyerMay 5, 2022

Articles

The Basics of Transfer Pricing

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

Franchelly Diaz ColonMay 6, 2022

Articles Tax Law Resources

Increased Penalty for Failure to File (or Timely File) Form 5472

Form 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. trade or…

WilkinGuttenplanMarch 6, 2019

Articles

IRS Enforcing IRC Section 965 Compliance

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

WilkinGuttenplanNovember 3, 2020

COVID-19

The SBA Issues Guidance for Multinational PPP Applicants

The U.S. Small Business Administration (SBA) issued additional guidance on May 18, 2020, clarifying how employees of foreign affiliates are…

Vinay NavaniMay 19, 2020

Articles

New Jersey Provides Tax Relief to S Corporations with Foreign Income

The Global Intangible Low Taxed Income (GILTI) tax regime was first introduced under the 2017 Tax Cuts and Jobs Act.…

Robert EwanisAugust 20, 2020

Articles COVID-19

Latest Paycheck Protection Program (PPP2) adds Restrictions to China and Hong Kong Affiliated Businesses

The Consolidated Appropriations Act of 2021 (“CAA”) that was passed into law contains important changes to the Paycheck Protection Program…

Darko NaumoskiJanuary 12, 2021

Articles Tax Law Resources

Form 5471:What Is It and Do I Need to File It?

Internal Revenue Service Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations, has been in existence…

WilkinGuttenplanDecember 27, 2018

Articles Tax Law Resources

Form 5472: What Is It and Do I Need to File It?

Purpose of the form Internal Revenue Service Form 5472 is an informational form that discloses the transactions during the tax…

WilkinGuttenplanDecember 27, 2018

International Commerce Group Archives - WilkinGuttenplan

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