Articoli
Note dalla pratica
Testi brevi ancorati alla norma per chi attraversa il confine statunitense.
Form 5471 (CFC & Foreign Corp Reporting)
Assuming dormant offshore entities do not require filing
Leggi la guidaForm 5472 (Foreign-Owned U.S. Entities & LLCs)
Believing zero US income excuses filing for Delaware/Wyoming LLCs
Leggi la guidaFBAR (FinCEN 114)
Believing the $10,000 threshold applies per account rather than aggregated across all accounts
Leggi la guidaForm 8938 (FATCA Reporting)
Confusing Form 8938 with FBAR — both are often required simultaneously with different asset scopes
Leggi la guidaForm 2555 (FEIE Expat Exclusion)
Counting days in international waters or transit towards the 330-day requirement
Leggi la guidaGILTI & Subpart F Planning
Failing to elect Section 962 for individual shareholders, leading to up to 37% tax without FTCs
Leggi la guidaForm 8621 (PFIC / Foreign Mutual Funds)
Buying European UCITS ETFs or local mutual funds unaware they are classified as PFICs
Leggi la guidaProssimo passo
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