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Court deems a foundation a foreign trust, greenlighting tax penalties

Court deems a foundation a foreign trust, greenlighting tax penalties
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Minding Your P's and Q's, Your FDEs, and Your FBs

This article discusses IRS form 8858 and how foreign entity disclosure is  not exclusive to foreign entities like Controlled Foreign Corporations and. ....

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Recent IRS Guidance Explains Relevance Rules for Foreign Entities

The IRS recently issued legal guidance explaining the application of the often misunderstood relevance rules for foreign entities in various settings and. ....

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Supreme Court decides for Bittner in case of FBAR penalties

A narrow U.S. Supreme Court decision in Bittner has curtailed federal penalties in a major case involving failure to file FBARs. ....

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Offshore Banking: Separating Reality from Fiction

This article covers the tax implications of opening and maintaining offshore accounts in various jurisdictions.  Some offshore jurisdictions are well known. ....

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