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New Relief Procedure for Certain Expats Who Have Relinquished, or Intend to Relinquish, Their U.S. Citizenship

USA - September 16 2019 On September 6, 2019, the IRS announced procedures for certain persons who have relinquished, or intend to relinquish, their U.S. citizenship and who…

Updated Voluntary Disclosure Practice Rules

USA - January 16 2019 On September 28, the IRS ended its 2014 Offshore Voluntary Disclosure Program (“OVDP”). The IRS issued a memorandum—dated November 20, 2018—to…