Bahamas Leak

Just months after the massive document leak known as the Panama Papers, 1.3 million files from the Bahama’s corporate registry has hit the internet in what is being referred to as the Bahamas Leak.  Süddeutsche Zeitung, the German newspaper that

Changes to Form W-8BEN-E

Form W-8BEN-E Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities) is a form prepared by a foreign entity which must be provided to a withholding agent or payer if the foreign entity is receiving

US Expatriates and PFICs

Traditionally, when a U.S. person would find themselves spending long times abroad and potentially living in a foreign country, they would start to make investments in the local economy.  Most commonly, expatriates would find themselves investing in foreign mutual funds