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Foreign Investment in the U.S.: Tax and Reporting Considerations to Understand

Foreign Investment in the U.S.: Tax and Reporting Considerations to Understand

Foreign investment in the U.S. can involve tax and reporting requirements that vary based on ownership, income, entity structure, tax status, and other factors. This blog looks at several requirements that may come into play, including FATCA, FIRPTA, entity reporting, and withholding, and the role U.S. tax counsel can play in addressing them.

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Offshore Tax Evasion vs. Tax Avoidance: Legal Distinctions

Offshore Tax Evasion vs. Tax Avoidance: Legal Distinctions

Tax avoidance and tax evasion sound similar, but the legal consequences couldn't be more different. When offshore accounts are involved, the distinction becomes even more critical. Understanding where legal tax planning ends and criminal exposure begins can mean the difference between civil penalties and federal prosecution

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Do you have to pay taxes on offshore gambling winnings?

Do you have to pay taxes on offshore gambling winnings?

U.S. citizens owe federal income tax on gambling winnings no matter where the gambling takes place, whether it's an online poker site hosted overseas, a foreign casino, or a sports betting platform in another country. If those winnings end up in a foreign bank account, additional reporting obligations like FBAR and FATCA may also apply, and the penalties for non-compliance are significant.

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