November 2011 1. Introduction. When a foreign person sells U.S. real estate to an unrelated buyer on the installment basis, normally the interest on the future installments will be subject to 30% U.S.Read more
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November 2011 1. Introduction. When a foreign person sells U.S. real estate to an unrelated buyer on the installment basis, normally the interest on the future installments will be subject to 30% U.S.Read more
September 2010 This article will discuss the possible tax consequences arising on the Discharge of Indebtedness Income (“DOII”), in simpler words, the Internal Revenue Service (the “IRS”)Read more
BENEFITS TO FLORIDA DOMICILIARIES December 2010 Generally an individual’s decision to live in Florida is driven by different factors such as proximity to one’s family, retirement, health issues, a new job, or a change in climate. But Florida’s benefits extend far beyond a warmer climate. Florida offers favorable taxRead more
NEW FOREIGN ACCOUNT TAX COMPLIANCE LEGISLATION November 2010 FATCA combined several proposals in the Obama Administration’s FY 2010 Budget, the Stop Tax Haven Abuse Act, and the offshore compliance bill drafted by the Senate Finance Committee.Read more
May 2010 2010 was supposed to be the perfect year to die, at least from an estate-planning standpoint: for the first time since 1915, there is no federal estate tax to pay by decedents who die during the course of the current year. If that sounds too good to be true,Read more
November 2010 In Florida, the home of a resident of this state (“Homestead”) is truly his or her castle, a castle that is impenetrable by creditors. The Florida Constitution exempts Homestead propertyRead more
L’EB – 5 prevede la possibilità di ottenere una Green Card investendo nello sviluppo di una nuova attività imprenditoriale negli Stati Uniti o ricapitalizzando un’impresa locale in perdita, tecnicamente una “Troubled Business”. Esistono due modi per l’investitore straniero di ottenere una Green Card per se stesso e per i suoi diretti familiari, il Programma EB‐5Read more
