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May 20, 2024
It is quite common for high-net-worth individuals to have income streams from multiple countries. For example, an individual may have an ownership interest in a foreign...
December 11, 2023
The reliance on smartphone G.P.S. applications is nearly ubiquitous in today's world. These "map apps" not only furnish diverse routes to destinations...
November 22, 2023
Because the taxpayer was within the treaty exception, the court found that the taxpayer did not have an FBAR reporting obligation.
February 1, 2023
Congress enacted the N.I.I.T. in 2012 as part of a 2010 law amending the Affordable Care Act ("A.C.A."), more popularly known as "Obamacare." Its creation corresponded to a 0.9% increase...
April 19, 2021
Social Security Number vs. International Tax Identification Number International fellows are required to have a Social Security Number (SSN) or, if you are not eligible for an SSN, an Individual Taxpayer Identification Number (ITIN). Information and directions to the closest Social Security Administration Office are found here. More information about how to apply and an application are also available. If you do not have an SSN or ITIN (note: By law, no individual can have both an ITIN and an...