Got off the phone with an unnamed Swiss gentleman who is in the banking and trust company business. Flat out refuses to touch any business involving a U.S. citizen. Reports he gets several calls a week about this. Current political and tax trends in the United States can only be described as isolationist and protectionist [...]

A reader of my November, 2008 article in California CPA Magazine (hi, David) called me and asked a question about the article. He wanted to clarify a generation-skipping transfer tax question. I didn’t have the space in the article to cover all of the nooks and crannies on the subject of estate taxation for cross-border [...]

I wrote an article for the California Society of CPAs and it was published in the November, 2008 edition of the California CPA. The article is about estate tax planning for multi-national families, or as I like to say, “tax planning when a border runs through your balance sheet.” You can find Planning for Cross-Border [...]

New post at FIRPTA.com. I’m going to write up different topics on how nonresidents are taxed on their U.S. real estate investments. This one’s about how rental income is taxed in the United States.

Speech materials: how the U.S. taxes nonresident alien individuals. Download available.