top of page
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
bottom of page