US-AU DTA: Article 3 – General Definitions
GENERAL BACKGROUND Last week we discussed the taxes covered by the DTA as set out in Article 2. In this week’s blog, we will... Read more
US-AU DTA: Article 2 – Taxes Covered
GENERAL BACKGROUND Last week we discussed the scope and limitations of the DTA as set out in Article 1. In this week’s blog,... Read more
US-AU DTA: Article 1 – Personal Scope
GENERAL BACKGROUND In this series, we will be discussing the Convention Between the Government of the United States of America and the Government... Read more
Grantor Trust
What Is A Grantor Trust? According to the IRS, a grantor trust is one in which the grantor, i.e. the settlor establishing the... Read more
Entity Classification Series: What is a Business Trust and Is Your Entity One?
GENERAL BACKGROUND Trusts are one the most popular investment and business vehicles used worldwide. It provides various benefits and planning opportunities for families... Read more
