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Looking for a GILTI-Free Structure? Try Estonia

USA, Estonia - March 29 2019 Estonia, the small Baltic country of just 1.3 million people situated halfway between Sweden and Russia, was named “the most advanced digital society...

Summer Ayers LePree.

Feeling GILTI Enough to Make a Section 962 Election?

USA - February 21 2019 After the passage of Public Law No. 115-97, formerly known as the Tax Cuts and JOBS Act (the “Tax Reform Act”), U.S. individual shareholders of...

Summer Ayers LePree.

La reducción en la tasa impositiva corporativa en EE. UU. tendrá un impacto significativo en la planificación saliente de impuestos de los estadounidenses

USA - February 4 2019 La Ley de Reducción de Impuestos y Empleos (Tax Cuts and Jobs Act, TCJA) representa el conjunto de medidas de reforma fiscal más significativo que fue...

Summer Ayers LePree.

The Malta Pension Plan - A Supercharged, Cross-Border Roth IRA

Malta - July 28 2017 In the cross border setting, two of the principal goals in international tax planning are (i) deferral of income earned offshore and (ii) the tax...

Summer Ayers LePree.

Inbound and Outbound U.S. Tax Planning - What’s Left After the MLI?

USA, OECD - June 14 2017 On June 7, 2017, the formal signing ceremony of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and...

Summer Ayers LePree.