US persons, both individuals and trusts, and non-US persons with US investments have seen an increase in their US tax reporting obligations over the last few years. In addition, the American Taxpayer Relief Act, effective January 1 2013, changed the gift and estate tax exemption amounts for US citizens and non-citizens domiciled in the United States and modified the income and transfer tax rates. Download
5/2013
Overview of US Tax and Reporting System
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Jennie Cherry
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George N. Harris, Jr.
