Decedent’s Domicile
The concept of “domicile” is critical in determining U.S. estate tax liability upon a decedent’s death since property located outside of the U.S.... Read more
Subpart F Income
What is Subpart F Income? It relates to international tax and is income earned within a Controlled Foreign Corporation (CFC) that will be... Read more
Family Attribution Rules
What is Attribution? Attribution is an artificial concept used for tax purposes to prevent tax avoidance. This artificial concept treats a person/taxpayer as... Read more
The “Controlled Foreign Corporation” Regime: What is a CFC Anyway?
While the U.S. tax system appears to be federal in nature, the U.S. uses the Internal Revenue Code to cast a wide web... Read more
The U.S. Tax Terms You Need to Know
By way of introduction, the following blogs series is on the various tax topics found in our article, The Expansion of “United States”... Read more
