
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

Which U.S. States Impose Estate and Inheritance Taxes?
Some U.S. States impose their own estate and inheritance taxes. It is important to note that these taxes apply in addition to any... Read more

U.S. Tax Implications with Australian Inter Vivos and Testamentary Trusts
It is common for Australian estate planning purposes, to plan for the succession of control of an inter vivos trust either by Will... Read more