Current Articles

• Corporate Tax Revenue Raisers In The Inflation Reduction Act
  By Annette Nellen
  In case you did not read the previous post from Annette Nellen, we want to point out the Corporate Revenue Raisers in the Inflation Reduction Act. TaxConnections Editor […]
• Second Citizenships And Golden Passports: Do You Have A Backup Plan?
  By Alicea Castellanos
  An increasing number of wealthy Americans are seeking second citizenships for themselves and their families. They’re motivated by a mix of rational risk management, shadowy survivalism and a desire […]
• International Tax Concepts: Tax Residency Status
  By Jason Freeman
  U.S. Tax Residency Status As a general matter, all U.S. citizens and U.S. residents are treated as U.S. tax residents.  A non-U.S. citizen is generally classified as a nonresident for U.S. tax […]
• Mr. FBAR’s Civil Penalty – Does 31 USC 5321(a)(5) Authorize The Imposition Of ANY Civil Penalty For Failure To File An FBAR?
  By John Richardson
  This is Post 6 in a series of posts describing the historical, statutory and regulatory evolution of Mr. FBAR* These posts are organized on the page “The Little Red FBAR Book“. Mr. FBAR […]
• Might You Be Eligible For An R&D Tax Credit?
  By Bruce Johnson
  R&D Tax Credits?  We’re a bottling plant, not a science lab.  I doubt we’re eligible…” A common misconception is that the R&D Tax Credit is only available to businesses engaged in traditional […]