Tags » International Tax

The Multilateral Instrument and the future of bilateral tax treaties

Tax treaties are based on a set of common principles designed to eliminate double taxation that may occur in the case of cross-border trade and investments. 1,047 more words

Direct Tax

There is an i in America

In a sweltering, politically incorrect scene in Raiders of the Lost Ark, Indiana Jones – tired of the boastful swordsmanship of an Arab adversary – nonchalantly draws his pistol and shoots him dead. 420 more words

International Tax

The Why, the Who and the How of the New Reporting Requirements for Foreign-Owned Domestic Disregarded Entities

The so-called ‘check-the-box’ entity classification regulations (§§ 301.7701-1 through 301.7701-3) will cause a classification of a single owner business entity as a “disregarded entity” for federal tax purposes unless that entity elects to be treated as a corporation. 894 more words

International Tax

Co-investing (with Foreign Persons) in the U.S. Real Estate - When Implementing Your Business Strategy Hits a Snag.

You are a U.S. citizen living abroad and decide to invest in the U.S. real estate. You find a cohort of three business partners that are willing to embark with you on this venture and, upon taking into consideration that two of them are foreign persons, you select a “C” corporation as the legal form of the operation. 2,318 more words

International Tax

Doing it the people's way

‘You’re not drunk, if you can lie on the floor without holding on.’ Dean Martin’s witticism has haunted me over the last couple of years as I have watched the impending self-destruction of the country of my birth (Brexit, the inevitability of a future Corbyn government), the temporary set-back to the United States (The Donald, the quack Republican leadership), and the reckless election of a National Assembly of Jeanny-come-latelys in France to rubber-stamp a completely untried new president. 569 more words

International Tax

Tax guide for Kenyan expats

Working in Kenya places you at the heart of the African economy. When you find employment or start a business in Kenya, there are some things to keep in mind. 634 more words

KRA

Singapore To Sign The Multilateral Convention To Implement Tax Treaty Related Measures To Prevent BEPS

On 7 June 2017, Singapore has signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (“MLI”), with over 60 other jurisdictions. 619 more words

Income Tax