3/2023
Complying with New U.S. FinCEN Beneficial Owner Register
March 16, 2023This article is part two in a series on using 2023 to get ready to comply with the new US Department of the Treasury’s Financial Crimes Enforcement Network (FinCEN) beneficial…
Fund and Fee Structures – a myriad of cash flows, waterfalls and taxes
March 10, 2023Severiano Ortiz moderates a panel with Charles S. Duro (Duro Partners, Luxembourg), Céline Martin (Riedweg & Partner, Switzerland), and Clément Riccio (Sumerson, France) on Fund and fee structures – a…
Using 2023 to Get Ready to Comply with New US FinCEN Beneficial Owner Register
March 2, 2023The Corporate Transparency Act (CTA) was enacted 1 January 2021 announcing the creation of a federal beneficial owner register for entities established under the law of a US state. Proposed…
1/2023
Family Office Exchange (FOX) Private Trust Company-Changing Course Mid-Stream in a PTC
January 26, 2023Miles Padgett presents Changing Course Mid-Stream in a PTC to the 2023 FOX Private Trust Company Virtual Workshop on January 26, 2023. This workshop brings together leading experts and PTC…
2023 US Reporting Checklist and Deadlines
January 26, 2023US tax and information reporting obligations have been increasing over the last few years. It is important for family advisers and trustees of foreign trusts to make note early in…
Beware U.S. Tax Reporting Obligations
January 16, 2023Now that you have either made investments in, or moved to, Portugal, what do you need to know about your ongoing U.S. tax filing and reporting obligations? Severiano Ortiz authors…
Role of the Trustee
January 5, 2023Eric Huang co-authors Chapter 2, Role of the Trustee for IICLE’s “2023 Edition of Trust Administration. January 2023…
12/2022
Preparing U.S. Tax and Information Returns: Form 8832, Entity Classification Election
December 1, 2022A non-US company’s classification for US tax purposes is important for Foreign Account Tax Compliance Act (FATCA) compliance and US withholding tax reasons. Download.…
11/2022
Did You Forget Your U.S. International Reporting Obligations?
November 18, 2022Did You Forget Your U.S. International Reporting Obligations? written by Severiano Ortiz was published in the Portugal News on November 18, 2022. Download. https://www.theportugalnews.com/ …
Why GST Tax is Relevant for Non-US Trusts
November 10, 2022Non-US families establishing succession planning structures rarely think about the US generation-skipping transfer (GST) tax. Nevertheless, when a foreign trust becomes a US domestic trust so that distributions can be…
