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Court deems a foundation a foreign trust, greenlighting tax penalties

Court deems a foundation a foreign trust, greenlighting tax penalties
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Spain , Portugal , United-states , Portuguese , Spanish , John-rebold , Alicea-castellanos , Founder-of-global-taxes , Society-of-trusts-estates-practitioners , Tax-advisory-compliance-services , Global-taxes , Disclosure-initiative

Minding Your P's and Q's, Your FDEs, and Your FBs

This article discusses IRS form 8858 and how foreign entity disclosure is  not exclusive to foreign entities like Controlled Foreign Corporations and...

Spain , United-states , Portugal , Portuguese , Spanish , Alicea-castellanos , Society-of-trusts-estates-practitioners , Founder-of-global-taxes , International-fiscal-association , American-institute-of-certified-public-accountants , Company-of-the-year-female-leadership-boutique , Global-referral-network

Recent IRS Guidance Explains Relevance Rules for Foreign Entities

The IRS recently issued legal guidance explaining the application of the often misunderstood relevance rules for foreign entities in various settings and...

United-states , Portugal , Spain , Spanish , Portuguese , Alicea-castellanos , Founder-of-global-taxes , Foreign-corporation , International-fiscal-association , Society-of-trusts-estates-practitioners , Tax-advisory-compliance-services , Global-referral-network

Supreme Court decides for Bittner in case of FBAR penalties

A narrow U.S. Supreme Court decision in Bittner has curtailed federal penalties in a major case involving failure to file FBARs.

Dublin , Ireland , United-states , Romania , Spain , Portugal , Switzerland , Texas , Eritrea , Liechtenstein , Irish , Portuguese

Offshore Banking: Separating Reality from Fiction

This article covers the tax implications of opening and maintaining offshore accounts in various jurisdictions.  Some offshore jurisdictions are well known...

Portugal , United-states , Switzerland , Zurich , Züsz , Spain , Swiss , American , Spanish , Portuguese , Alicea-castellanos , Tax-advisory-compliance-services

How the IRS Shares Taxpayer Info With Other Governments

A recent case highlights how freely taxpayers’ data flows between national borders – and how holders of international assets must realize how much overseas...

Sweden , Netherlands , Denmark , France , Spain , United-states , American-samoa , Portugal , California , Puerto-rico , Guam , Canada

The Restaurant Check and Accidental Americans

Jerry Seinfeld, the American comedian, tells a joke wherein a family goes out to a restaurant for dinner on a special occasion.  They order and then they...

Spain , United-states , Portugal , Canada , America , Spanish , Portuguese , American , Americans , Alicea-castellanos , Global-taxes , International-fiscal-association