Current Articles

• To Punish 100 GILTI Corporations Is To Punish Millions More Individuals
  By John Richardson
  Introduction: As Goes Tax Reform For US Multinationals, So Escalates The Harm To Individual Americans Abroad https://twitter.com/ExpatriationLaw/status/1382146697585958913 The Problem: The proposed […]
• SALT Alert: Florida Adopts Economic Nexus Rules For Sales And Use Taxes
  By George Rendziperis, J.D.
  On April 8, 2021, the Florida legislature passed economic nexus and marketplace facilitator legislation, which the governor has indicated that he will sign the bill into law. Florida’s economic nexus […]
• Tax And Business Climate In Rhode Island
  By Monika Miles
  This month we travel across the country to The Ocean State of Rhode Island. The state is one of the most densely populated and heavy industrialized for its size. For a state that is only 37 miles […]
• IRS Reminds Foreign Bank And Financial Account Holders The FBAR Deadline Remains April 15
  By IRS
  The Internal Revenue Service is reminding U.S. citizens, resident aliens and any domestic legal entity that the deadline to file their annual Report of Foreign Bank and Financial Accounts (FBAR) is […]
• Federal Court Concludes That FBAR Penalties Are Not Subject To The Flora Rule
  By Matthew Roberts
  It has been more than 60 years since the Supreme Court held that, under 28 U.S.C. § 1346(a)(1), taxpayers seeking to file federal tax claims against the government in federal court must pay the full […]