International Tax Insights
Practical guidance on CFC compliance, foreign gift reporting, treaty withholding, and the IRC sections that matter most in international tax practice.
Form 5471 Filing Requirements: Who Must File and When
Learn who must file Form 5471, the five categories of filers, key deadlines, and penalties for non-compliance. A complete guide for U.S. persons with interests in foreign corporations.
FBAR vs. Form 8938: What's the Difference?
Both FBAR and Form 8938 require U.S. persons to report foreign financial accounts and assets — but they are different requirements with different thresholds, penalties, and filing rules. Here's everything you need to know.
Form 3520 Penalties: What Happens If You Miss the Foreign Gift Reporting Deadline
A foreign gift from a parent, relative, or foreign estate can trigger a $25,000+ penalty if Form 3520 is not filed. Here is what practitioners need to know about §6039F reporting and penalty exposure.