Specialty Group: TAG Tax

Tax planning for high-net-worth individuals has never been one size fits all. But since the signing of the Tax Cuts and Jobs Act (TCJA), those in the higher brackets are concerned that losing key deductions and other cha ...

Any person or persons residing temporarily or permanently in a country that is different from their home country or country of citizenship is referred to as an expat. Taxation of such expat employees involves a slightly ...

Author: Evan Fox, J.D., LL.M. Under Internal Revenue Code (IRC) Section 1366, shareholders of S Corporations report their share of net income as if it were directly earned. Included in the computation of net income is a ...

As a result of the OECD Base Erosion and Profit Shifting (BEPS) project to minimise tax leakage, amendments have been proposed to Double Tax Agreements (“DTA’s”) through use of a Multilateral Instrument (MLI). The ...