2025 Australian Federal Budget Summary On Tuesday, March...
In our 13th installment of the Family Office...
2024 Australian Federal Budget Summary On Tuesday 14th...
Indian entities and U.S. taxation: U.S. shareholders of Indian corporations
In our blog series on the U.S. taxation of Indian entities, we have discussed how Indian corporations are generally taxed in the U.S.... Read more
What is the U.S. Estate Tax Rate?
For the 2020 tax year, the U.S. Federal Estate Tax threshold is US $11.58 million (up from US $11.4 million in 2019) per... Read more
What are the U.S. Estate Tax Implications for Non-Resident Aliens Holding U.S. Assets?
It is possible for a “non-resident alien” (i.e. a person who does not live in the U.S. and who is not a U.S.... Read more
Indian entities and U.S. taxation: Income not effectively connected to the U.S.
U.S. federal tax law categorizes income earned by foreign corporations in the U.S.: - effectively connected income (ECI) with U.S. trade or business;... Read more
Key considerations for U.S. investors on abolition of dividend distribution tax in India
The memorandum to Indian Union Budget 2020-21 (Budget 2020) states that the present-day dividend distribution tax (DDT) was introduced to ease collection of... Read more
Modification of Indian Tax Residency Rules
The global movement of Indians from India to other countries has finally caught the eye of the Indian administration. India seems to be... Read more