Article IV(3)A situation of dual Resident Corporation may arise if a corporation is considered a resident in the U.S. under the treaty by virtue of its incorporation in the U.S.,...
4.3.1 (a) Residence of IndividualsUnder U.S domestic tax law, all individuals are subject to U.S tax, unless specifically exempted.U.S citizens are subject to U.S. tax on a worldwide...
While many of us do not enjoy the prospect of planning for our own demise, estate planning does serve a function. It provides a way to make sure that our wealth and our wishes are...
Investments can provide an additional income stream, both while you are working or during your retirement. But there are also the potential risks that come with an investment that...
Retirement may seem years or even decades away. Yet by planning and saving now, you can enjoy a relatively stress free retirement. Additionally, by starting to contribute to your retirement...
For those who are self-employed, such as painters, freelancers and various other professions, the reality is that you may not always receive a 1099 from the various individuals who...
When a spouse dies, there can be a lot of financial considerations, especially if the spouse that passes was the primary breadwinner or the one who handled the retirement planning....
For small businesses that have chosen to incorporate, there are some unique aspects to consider when it comes to the taxes that your corporation will pay on capital gains. Capital...
The artistic community, particularly musicians, still have the same tax liabilities as any self-employed individual. However, they also have some unique deductions that are special...