Yesterday, October 22, American Citizens Abroad, Inc. presented oral testimony at the public hearing held by the IRS and Treasury Department, “Guidance Regarding the Transition Tax Under Section 965 and Related Provisions (Ref-104266-18)”. ACA has gone on record twice...
El Tribunal Supremo confirma en su reciente Sentencia de 3 de octubre como doctrina legal, que las prestaciones públicas por maternidad percibidas de la Seguridad Social están exentas del Impuesto sobre la Renta de las Personas Físicas. ¿Qué consecuencias tiene para...
Passive Foreign Investment Company (PFIC) A foreign entity/form of investment is a PFIC if it meets either the income or asset test described below. Income test. 75% or more of the corporation’s gross income for its taxable year is passive income (as defined in...
Recent Comments