Legal Influencer

Q2| 2022

Legal Influencers

Lexology’s Legal Influencers programme recognises firms and authors that provide excellent content within a work area and region. Find out more

Articles

Results 1 to 5 of 146


Section 965: Treatment of Deferred Foreign Income (Transition Tax)

USA - September 27 2022 Section 965 of the Internal Revenue Code deals with the treatment of deferred foreign income for certain foreign corporations. The Section 965…

What is FATCA (Important Foreign Account Tax Compliance Filing Facts)

USA - September 26 2022 FATCA refers to the Foreign Account Tax Compliance Act. The concept behind FATCA is to facilitate global tax compliance by having the United States…

IRS Global Tax Compliance Initiatives For The New Year

Global, USA - September 23 2022 For the past several years, the US government has made offshore and international tax compliance a key enforcement priority. To promote the various…

Important FBAR Willfulness Appellate Court Rulings (2022)

USA - September 23 2022 Recently, the Supreme Court of the United States agreed to hear the Bittner case on the issue of Non-Willful FBAR Penalty violations. In Bittner, the…

Voluntary Disclosure (Which Foreign Asset Reporting Program is Right For You?)

USA - September 22 2022 When a US Person has foreign assets that they did not properly disclose to the Internal Revenue Service and FinCEN, they are considered to be out of…