The Resource A U.S. tax primer on dual status individuals

A U.S. tax primer on dual status individuals

Label
A U.S. tax primer on dual status individuals
Title
A U.S. tax primer on dual status individuals
Creator
Subject
Language
eng
Summary
With the recent increase in international enforcement activities by the U.S. Internal Revenue Service (IRS) over the past few years and the commencement of the delayed U.S. Foreign Account Tax Compliance Act (FATCA) reporting and withholding requirements that collectively target foreign assets and income of U.S. taxpayers, dual U.S./non-U.S. individuals have been forced to address their U.S. tax compliance obligations. In many cases, such persons may have had limited or even no contact with the United States for a number of years and have considered themselves exclusively taxpayers and residents of their "home country". Their U.S. tax compliance responsibilities were largely ignored. Many are now dealing with those obligations for the first time and in many cases are paying a substantial "cost" for their past non-compliance
Citation source
In: Tax management international journal. - Arlington. - Vol. 44 (2015),
http://library.link/vocab/creatorName
Levin, J.S
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • FATCA
  • dual residence
  • individual income tax
  • tax treaty
  • situs rule
  • PFIC
  • gift tax
  • inheritance tax
  • expatriate
Label
A U.S. tax primer on dual status individuals
Instantiates
Publication
Label
A U.S. tax primer on dual status individuals
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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