Publications and Media

Nonresident Aliens Who Pass Away with U.S. Situs Assets: Estate Tax, Probate, and Administration Issues

U.S. Citizen Abroad Hit with Tax Evasion and FBAR Charges: What the Case Reveals About Offshore Enforcement

Foreign Grantor Trusts vs. Foreign Nongrantor Trusts: When, Why, and for Whom

Life Insurance and Estate Tax Planning: How ILITs Work and When They Fail

I'm a U.S. Citizen Living Abroad, and I Want to Invest My Money: What Do I Need to Consider?

I'm a U.S. Citizen with a U.S. Business, and I Want to Move to Spain: What Do I Need to Consider?

Usufructs Part I: Legal Foundations and Tax Characterization in Cross-Border Planning

Usufructs Part II: Planning Applications, Structuring, and Cross-Border Execution

Usufructs Part III: Risk Management, Exit Strategies, and Audit Exposure

Investing in U.S. Startups as a Foreign Investor: Tax Pitfalls and Strategies

How FATCA, CRS, and Tax Information Exchange Agreements Increase Scrutiny of Cross-Border Taxpayers and Offshore Structures

France's Treatment of Foreign Trusts

The Taxation of Trusts in France: A Guide for International Families

Foreign Tax Credits: How to Avoid Double Taxation on Cross-Border Income

U.S. Estate Tax for Nonresident Aliens Owning U.S. Property

International Information Returns: What U.S. Taxpayers Need to Know

Foreign Non-Grantor Trusts: U.S. Tax Considerations, Fact Patterns, and Step-Up in Basis Issues