Posts in February, 2020

Feb 14 2020 Country-Specific Country Highlights

by John Anthony Castro, J.D., LL.M. Introduction Our much anticipated 2020 country-specific Country Highlights packets are now ...

Feb 07 Domestic Corporations Can Exempt Foreign Profits from US Tax

by David Springsteen and Mike Smith Domestic corporations are no longer required to report and pay tax on both domestic and ...

Feb 07 Income Tax Treaties Apply to State Income Tax

by John Anthony Castro, J.D., LL.M. Introduction One frequent question that arises is the extent to which U.S. income tax treaties ...

Feb 06 The Constitutionality of Retroactive Tax Legislation

by John Anthony Castro, J.D., LL.M. Introduction It has long been declared that “the power of Congress to enact income tax laws ...

Feb 05 Section 6511 Time Limits on Refunds and Credits

by Kasondra Kay Humphreys, CPA Introduction If you’re reading this article, you may have recently filed an Amended U.S. Federal ...

Feb 02 401(k) Contribution Limits, Rules, and Penalties

401(k) Contribution Limits, Rules, and Penalties by John Anthony Castro, J.D., LL.M. Introduction A 401(k) retirement plan can be ...