Indian entities and U.S. taxation: Controlled foreign corporations – defining key terms
In 1960s the concept of controlled foreign corporation (CFC) was introduced in the U.S. tax code to tax the U.S. taxpayer’s share of... Read more
Why should you choose a CPA firm that is growth-oriented?
In this vlog, Peter Harper, managing director and CEO of Asena Advisors, introduces us to Steve Martini, a partner of the firm... Read more
Stakeholder framework to corporate taxation
In our last video, Peter Harper introduced you to one of his partners Steve Martini of MAP international. Today Peter talks to... Read more
International Estate Planning: Issues with Jointly Held Assets
A “U.S. person” (citizen or green card holder) is subject to estate and gift taxes on their worldwide assets – i.e. regardless of... Read more
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
What is the Generation-Skipping Transfer Tax (GSTT)?
The Generation-Skipping Transfer Tax (GSTT) is imposed by the Internal Revenue Code (sections 2601 to 2664) at the Federal level as an estate... Read more



