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02.28.20

VIEWpoint Issue 1 | 2020

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Recent Articles


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FATCA Online Registration User Guide Updated

10.07.20
Recently, the Internal Revenue Service (IRS) updated Publication 5118 to reflect new changes made to the Foreign Account Tax Compliance Act (FATCA) Online Registration System for sponsored entities. Given these new changes, now may be an opportune ti...
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What to Know About the BEAT Final Regulations

09.22.20
After requests for more guidance, the Internal Revenue Service (IRS) recently issued final regulations on the base-erosion and anti-abuse tax (BEAT). These final regulations were created to finalize (with a few changes) the additional proposed regula...
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U.S. Estate and Gift Tax Exposure

07.21.20
When non-U.S. citizens live, work or own property in the U.S., the tax implications are not always cut and dry. Whether in the United States indefinitely or for a long-term assignment, non-U.S. citizens are considered domiciled if they do not have th...
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