are taxed very differently compared to low-tax states such as Texas, Nevada, Florida or Tennessee. Focusing on “expatriation” (e.g., renouncing USC or abandoning LPR status) of the individual might be misplaced if the person wants to live mostly in the United States. See earlier post,Form...
Accordingly, even if a USC or LPR has even a modest sum of “gross income”, which equates to at least US$10,000 (in whatever currency earned), the USC or LPR will probably have a U.S. tax return filing requirement. Several significant developments have occurred since the publication of...
(1) The following provide authority for the instruction in this IRM to be performed in support of completing compliance functions to make credits or refunds of any internal revenue tax, processing of non-revenue forms, and administrative support forms. Title 26 of the United States Code (USC) ...
Informs on status of counter-parties using information supplied by publicly available information sources maintained by the Ministry of Finance of Ukraine, other registries and databases that are maintained according to the Tax Code of Ukraine, etc. ...
Wednesday, April 2: Ariel Jurow Kleiman (USC; Google Scholar) & Shayak Sarkar (UC-Davis; Google Scholar) will present Taxing Nannies, 110 Iowa L. Rev. 111 (2024) (with Emily A. Satterthwaite (Georgetown; Google Scholar)), as part of the Missouri Tax Policy Colloquium. If you would lik...
Paul Ginsburg, a professor at USC’s Schaeffer Center for Health Policy and Economics, said it’s reasonable for the public to expect some return when a company has reaped the advantage of a state tax exemption for decades. “The main motivation for any state that wants to see a conversion...
While 31 USC 3716 specifically excludes and exempts Title IV delinquent unpaid student loans all other student loans backed by the Government are subject to offset. Indeed, as far back as 1983 the Senate Finance Committee Subcommittee on Oversight of the IRS had a hearing specifically addressing ...
although the rationale for extending exempt surplus status to countries willing to sign a TIEA, including pure tax havens, is not exactly clear, it may be motivated by the desire to obtain information to combat tax evasion by Canadian individual investors....
The HTSUS is the statute (19 USC 1202) by which imported products are assigned rates of duty. It also sets out certain other regulatory requirements and exceptions. General Note 3(e), HTSUS, exempts from customs duties “corpses, together with their coffins and accompanying flowers.” ...
UCI/UCLA/USC Accounting Research Conference, UC Davis Accounting Research Conference, UNC Tax Symposium, European Finance Association, and workshop participants at American University, Chinese University of Hong Kong, New York University, The Ohio State University, University of California at Berkeley, ...