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Once we have established that this is a non-US Person, the next question is: Is this person getting a US-source income? This is a critical question of huge importance and huge complexity. Why is it important? Because non-US Persons generally, (there are exceptions) are taxed on their US-sourced income. This means that if the income […]
The first question, when a client comes to the office, should be: “Is it a US Person?” I say ‘it’ because a client may not be only an individual but also a corporation, a trust or an estate. This question may not be that easy to answer, as it may appear in the beginning. Let’s […]
The 2020 FBAR conversion rates are highly important in US international tax compliance. The 2020 FBAR and 2020 Form 8938 instructions both require that 2020 FBAR conversion rates be used to report the required highest balances of foreign financial assets on these forms (in the case of Form 8938, the 2020 FBAR conversion rates is […]
Hello, and welcome to Sherayzen Law Office video blog; my name is Eugene Sherayzen and I’m an international Tax Attorney and owner of Sherayzen Law Office, Ltd. Today, we are continuing our blog from Zurich, Switzerland and as you can see, we have UBS in the background; this is the UBS headquarters (in Switzerland). What […]
Hello, and welcome to Sherayzen Law Office video blog; my name is Eugene Sherayzen and I’m an international Tax Attorney and owner of Sherayzen Law Office, Ltd. Today, we’re continuing our series of blogs from Zurich, Switzerland and in fact, we are standing in front of Swissquote. This is the company that trades Swiss stocks […]