What to do before you start establishing your entity in the U.S?
Expanding business operations into the U.S. can be a lucrative opportunity to grow business if the structural decisions are made at the right... Read more
Reporting compliance for foreign trusts in the U.S.
In our previous blog for our U.S - India channel, Foreign Trusts in the U.S., we discussed about the treatment of foreign trusts... Read more
Even Nonresident Aliens may be Taxable on their U.S.-Sourced Income
A nonresident alien of the United States will be subject to U.S. taxation if they have income that is “effectively connected” with a... Read more
U.S. Residents are taxable, U.S. Persons: So, What is a “U.S. Resident”?
Under the Internal Revenue Code a Person is liable for fulfilling their U.S. tax obligations if they are a “resident” of the United... Read more
The U.S. Tax System: The TCJA’s attempt to move from Worldwide to Territorial
I wanted to take the chance to break down some of the big picture topics mentioned in the article, The Expansion of “United... Read more
