Internal Revenue Code U.S. Withholding

§ 1031 – Like Kind Exchanges

When selling a business or investment property, a taxpayer is generally subject to tax on ordinary income, capital gain, deprecation recapture and/or a Medicare surcharge (“Obamacare”).  Paying these tax liabilities…

Compliance Issues Forms and Filings Tax Compliance U.S. Withholding

FIRPTA Changes Encourage New Wave of Foreign Investment

Congress amended the Foreign Investment in Real Property Tax Act of 1980 (“FIRPTA”) in the Protecting Americans from Tax Hikes Act of 2015, signed into law on December 18, 2015. …

FATCA U.S. Withholding

FATCA: Upcoming Amendments

The Treasury and IRS are poised to amend regulations under Chapters 3 and 4 of the Internal Revenue Code regarding the Foreign Account Tax Compliance Act (“FATCA”).  These changes will…