Posts in International Tax

Jul 02 COVID-19 Relief for Entities with Income Not Effectively Connected to U.S. Trade or Business

by Katherine Jean Barnes, J.D., LL.M. IRS: FAQs for Nonresident Alien Individuals and Foreign Businesses with Employees or Agents ...

Mar 23 New IRS Guidance Regarding Certain Tax-Favored Foreign Trusts

by John Anthony Castro, J.D., LL.M. In new IRS guidance, certain foreign trusts receive a significant break from information ...

Mar 14 Draft Regulations for Form 3520

by John Anthony Castro, J.D., LL.M. Castro Exclusive Castro & Co. has a draft version of regulations under Internal Revenue Code ...

Mar 07 Foreign Grantor Trusts Explained

Foreign Grantor Trusts Explained by John Anthony Castro, J.D., LL.M. Whenever a tax professional doesn’t know what to call ...

Mar 02 Castro Special Report | IRS Release New Rev. Proc. 2020-17 Exemptions to Form 3520 Foreign Trust Reporting

by John Anthony Castro, J.D., LL.M. Introduction The IRS created new exemptions for U.S. taxpayers that have transactions with ...

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 ...