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Rhoades & Langer, U.S. International Taxation and Tax Treaties

Recent developments affecting FIRPTA, CFC "U.S. property," withholding obligations of employers located in U.S. possessions, foreign trusts and FBARs, foreign invesment trusts, and foreign estate and gift taxation. More on the following available in July at the LexisNexis® Store : ...

U.S. Tax Implications and Considerations for Gift Transfers by Nonresidents

Introduction In the absence of proper tax planning, making a gift may lead to disastrous results when the donor is a foreign person (nonresident alien) and is residing in a country that does not have the same concept of gift tax that exists under the Internal Revenue Code... ... [There are] important...