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Four LATAM Countries will work as a TEAM to TACKLE TAX EVASION, Corruption and Other Financial Crimes

January 2019

Four LATAM Countries will work as a TEAM to TACKLE TAX EVASION, Corruption and Other Financial Crimes was published by JD Supra on 1/29/19. The Global Forum and the Organization for Economic Cooperation and Development (OECD) oversee the internationally agreed

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Tenga Cuidado con la Campaña de Precisión de Presentación de FATCA del IRS

January 2019

Tenga Cuidado con la Campaña de Precisión de Presentación de FATCA del IRS was published on 1/23/19. El 30 de octubre del 2018, la división Internacional y de Grandes Empresas del IRS (“LBI”) anunció la aprobación de una campaña de

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No Ponga en Peligro su Pasaporte: ¡El Departamento de Estado de los Estados Unidos se mantiene indemne!

January 2019

No Ponga en Peligro su Pasaporte: ¡El Departamento de Estado de los Estados Unidos se mantiene indemne! was published by JD Supra on 1/23/19. La habilidad del IRS de poder negar o revocar los Pasaportes de los Contribuyentes con “deuda

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Don’t Jeopardize Your Passport: The US State Department Is Held Harmless!

January 2018

Don’t Jeopardize Your Passport: The US State Department Is Held Harmless! was published by the Daily Business review on 1/8/19.

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Offshore Accounts Today Equal Transparency

December 2018

Offshore Accounts Today Equal Transparency was published by JD Supra on 12/18/18. The days of avoiding taxes through hiding money or assets in unreported offshore accounts are gone.  Nonetheless, there are still taxpayers with undeclared offshore accounts, as well as the

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What is Tax Evasion?

December 2018

What is Tax Evasion? was published by JD Supra on 12/7/18. The IRS TAX CRIMES HANDBOOK states that there are two kinds of tax evasion:  (a) the willful attempt to evade or defeat the ASSESSMENT of a tax, and (b)

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How to determine an Individual’s Residency for Tax Treaty Purposes?

December 2018

How to determine an Individual’s Residency for Tax Treaty Purposes? was published by JD Supra on 12/7/18. The guidelines for determining an Individual’s tax residency are as follows:  An Individual Taxpayer is a resident based on the laws of one

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Foreign Trusts and the IRS

November 2018

Foreign Trusts and the IRS was published by JD Supra on 11/21/18. A Foreign Trust can be a legitimate instrument for US Taxpayers that may have family members in foreign jurisdictions, have foreign business interests or are the beneficiaries of trusts

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¡Los Estados Unidos y Costa Rica tienen un Nuevo Acuerdo de Intercambio de Información Fiscal!

November 2018

¡Los Estados Unidos y Costa Rica tienen un Nuevo Acuerdo de Intercambio de Información Fiscal! was published by JD Supra on 11/14/18. El 20 de abril del 2018, los Gobiernos de Costa Rica y los Estados Unidos firmaron una nueva

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The US and Costa Rica have a New Tax Information Sharing Agreement!

November 2018

The US and Costa Rica have a New Tax Information Sharing Agreement! was published by JD Supra on 11/14/18. On April 20, 2018, the Governments of Costa Rica and the U.S.A. signed a new version of their AGREEMENT BETWEEN THE GOVERNMENT

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IRS gives Internal Revenue Manual Voluntary Disclosure Consideration if…….

October 2018

IRS gives Internal Revenue Manual Voluntary Disclosure Consideration if……. was published by JD Supra on 10/16/18. When IRS reviews a criminal tax case, consideration is given to various factors such as whether a voluntary disclosure was made, whether prosecution exists,

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Certificaciones FATCA Son Debidas El 15 De Diciembre Y Es Mejor Certificar

October 2018

Certificaciones FATCA Son Debidas El 15 De Diciembre Y Es Mejor Certificar was published by JD Supra on 10/2/18. Una certificación FATCA consiste en respuestas a una o más serie de preguntas que los Oficiales Responsables (RO) de ciertas entidades

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