Le Tax Law, PLLC

IRS Seeks Comments on Section 961(c) Basis for Inbound Transactions

Navigating the Implications of Rev. Proc. 2023-36 for U.S. Taxpayers with Foreign Accounts

Could there be a Taiwan US tax treaty on the horizon?

The new §1.951A

Green Card Holders Living Abroad Tax Obligation

Foreign Earnings Income Exclusion

Substantial Presence

Report of Foreign Bank and Financial Accounts (FBAR)

§951A Comment

Form 8938

The Game of FATCA and Mouse