I don’t live in the US – why am I subject to US tax?
Author: Peter Harper How can the US tax me - doesn't the tax treaty stop me from being subjected to Double Tax? In... Read more
When will an Australian Trust be a Grantor Trust Under the Internal Revenue Code of 1986 (Code)?
Author: Peter Harper In many countries outside of the U.S. discretionary forms of trusts are used as both business planning and estate planning... Read more
Are You a U.S Tax Resident?
Author: Peter Harper The U.S. imposes its income taxes on U.S. Persons (i.e. U.S. tax residents) on a worldwide basis and non-residents on... Read more