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Cross Border Persons Tax Considerations

FEB. 01, 2021

Tax considerations for U.S. citizens living aboard or non U.S. tax residents who receive income from U.S. sources.

    Topics covered:

    ---> U.S. taxation of non U.S. tax residents
    ---> Passive Foreign Investment Companies (PFICS)
    ---> Subpart F Income Taxation
    ---> Ownership of Non‐U.S. Corporations and Filing of Form 5471
    ---> Domestic entities with non U.S. tax resident owner and Filing of Form 5472
    ---> U.S. Expatriation
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