January, 2009 IRS Fact Sheet on Foreign Housing - A summary of the rules involving the foreign housing exclusion.
December, 2008 IRS Publication 54 - A comprehensive guide for U.S. taxpayers working and living abroad.
May, 2008 Newsletter: Foreign Bank Accounts - Tax and reporting issues surrounding a financial interest in a foreign financial account..
October, 2006 Lecture Outline: Recent Experiences with Audits of Overseas Taxpayers and Foreign Accounts - Strategies to consider when defending overseas taxpayers in audits involving foreign-source income and foreign bank accounts.
The application of U. S. transfer (estate and gift) taxes to non- U. S.
taxpayers.
August, 2000 - The Demise of the Off-Shore Tax Havens, part 2 December, 2006 Newsletter: Update: Foreign Earned Income Exclusion, an outline of recent tax-law changes.
October, 2006 Newsletter: IRS Crackdown on Obscure International Entertainers
September, 2006 Newsletter: A Tax Haven for Rock Stars
August, 2006 Newsletter: Deducting International Business Travel
February, 2005 Newsletter: Strict Limits on Foreign Profits Tax Break
Non-Resident Alien (NRA) Investment in U.S.
Investing in the United States Can Be Very Expensive!
(promotional material)
Tax Consequences of Foreign Investments in U.S. Real Property
When Does a Foreign Citizen Become a U.S. Resident for Income
Tax Purposes? Are You a Resident for U.S. Tax Purposes?
Hot Topics January, 2002- Memorandum Regarding Tax Planning Opportunities for Foreign
Consultants Working in the U.S.
Are your gains from the
sale of stock taxable? Check out the Foreign
Taxpayer's Tax Class, which contains a number of foreign-tax FAQ's from the
Tax Prophet's San Francisco Examiner newspaper column Taxation of U.S. Settlement Proceeds Received
by a Non-Resident Alien - A memo that discusses how intellectual property rights are
taxed when a U.S. company violates a foreigner's copyright and a lawsuit is brought in the
U.S. Memo Regarding U.S. - Swiss Tax Issues
in the formation and operation of a Swiss Company doing business in the United
States. Generally applicable to any foreign company doing business in the U.S. Memo on U.S. and California Withholding Tax
Issues involving the Repatriation of Non-Real Estate Assets and Funds to a Foreign
Taxpayer. Memo on When a Foreign Company is Engaged in a Trade or Business in the U.S. and, therefore, subject to U.S. income taxes on its business
operations. These issues are critical to those selling products or services in the U.S.U.S. Estate and Gift Taxes for NRA
Hot Topics October, 2001 - Foreign Taxpayers Beware: U.S. Estate and
Gift-Tax Law Can Hit Wallet Hard
IRS Notice
97-37 contains the filing and reporting requirements for Foreign Trusts
and for recipients of Foreign Gifts. 1996 Tax Law Changes Affecting Foreign GIFTS
Comparing a Gift of Stock by a Foreign Person to an
Individual vs. a Foreign Trust
Estate and Gift Transactions
Involving Foreign Taxpayers U.S. Taxpayers Living Abroad (Expatriates)
Tax Planning for Expatriates (U. S.
Taxpayers Working Overseas) - Articles dealing with the earned income credit and other
issues facing U.S. taxpayers working abroad. Located in the Tax Class Section. Expatriation Taxation -- Not Just for Rich Tax Dodgers!
Foreign Trusts and Tax Havens
Advantages of Forming a Foreign Trust
Foreign tax-haven
countries are under under attack by the U.S. and Europe. Is your secret bank
account about to become public? Read the following Hot Topic articles:
Off-shore Asset
Protection took a major hit by the Ninth Circuit Court of Appeals. Read August and September, 1999 Hot
Topics - The Asset Protection Industry, an Expensive and Wasteful Exercise in Wishful
Thinking - parts 1 and 2. Reporting Requirements
for Foreign Trusts: Check out the summary of tax reporting requirements and penalties in
the July, 1998 Hot Topics article, Off-Shore Asset Protection
Trusts - Part 1. Also, IRS Notice 97-34, which
discusses the foreign trust and gift reporting rules, has been reproduced in full. Also,
check out Off-Shore Asset Protection Trusts - Part 2.