(authored by RSM US LLP) Final section 864(c)(8) regulations clarify rules for foreign partners with ECI from transfers of partnership interests.
On April 26, 2017, the Trump administration presented an outline of the president’s proposed broad goals of tax reform and his ideas on how those…
Changes to ITIN expiration will affect nonresident aliens who have invested in U.S. real estate ventures.
U.S. citizens with financial interest in or signature authority over a foreign financial account may need to file a Report of Foreign Bank and Financial…
For many businesses, global expansion is a key step for continued growth.