A frequent question we get from clients and colleagues is if a tax attorney or certified public accountant (CPA) — or both — are needed…
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/ Business Organizations, Finance & Banking, Taxation
The Section 1202 exclusion is one of the most valuable tax planning tools available to U.S. business owners and investors. It allows a non-corporate taxpayer (e.g., an individual or trust) to eliminate federal capital gains tax…
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/ Securities Law, Taxation, Wills, Trusts, & Estate Planning
On June 20, 2025, Texas Governor Greg Abbott signed Senate Bill 17 (SB 17) into law, creating restrictions on foreign ownership of real estate in the state. The law takes effect September 1, 2025, and will have significant…
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/ Constitutional Law, International Law & Trade, Real Estate - Commercial, Real Estate - Residential
Overview: The One Big Beautiful Bill Act (OBBB) renamed Global Intangible Low-Taxed Income (GILTI) to Net CFC Tested Income (NCTI), focusing on income earned by Controlled Foreign Corporations (CFCs). While the name change is…
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/ International Law & Trade, Taxation
As an American living abroad, you may have experienced firsthand the challenges of finding a financial institution willing to work with you. Whether it’s for opening a bank account, investing in local markets, securing a loan,…
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/ Finance & Banking, International Law & Trade, Taxation
The Trump Administration has given a temporary reprieve on tariffs for two of its primary trade partners, Mexico and Canada, extending the suspension until April 2nd. Goods exempt from tariffs during this period include those…
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/ Commercial Law & Contracts, International Law & Trade
The One, Big, Beautiful Bill Act, passed on July 4, 2025, introduces many significant changes to U.S. tax law, affecting individual, estate and gift, business, and international tax provisions. For some of these changes, it is…
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/ International Law & Trade, Taxation, Wills, Trusts, & Estate Planning
In a pivotal ruling, the U.S. Supreme Court on June 12, 2025, held that the U.S. Tax Court lacks jurisdiction to hear a taxpayer’s Collection Due Process appeal under IRC § 6330 once the IRS can no longer pursue a levy,…
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/ Administrative Law, Civil Procedure, Constitutional Law, Taxation
In the United States, we drive on the right side of the road. In Singapore, cars drive on the left. Mexico, meanwhile, has its own road signs and speed limits, which sometimes are viewed as suggestions…
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/ Commercial Law & Contracts, International Law & Trade, Taxation
Individuals and businesses are frequently navigating transactions that span multiple countries. These transactions are often complex, as they navigate multiple jurisdictions’ unique — and often complicated — taxation systems…
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/ Commercial Law & Contracts, International Law & Trade, Mergers & Acquisitions, Taxation, Wills, Trusts, & Estate Planning
The BE-10 is a mandatory survey conducted by the Department of Commerce’s Bureau of Economic Analysis (BEA) every 5 years. Its purpose is to gather information on U.S. direct investments abroad, including financial and…
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/ Administrative Law, Business Organizations, International Law & Trade, Taxation
In the increasingly global world of online business, it’s not unusual for entrepreneurs, freelancers, and consultants to seek a business structure that supports international operations, offers stable banking options, and keeps…
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/ Business Organizations, Finance & Banking, International Law & Trade, Taxation