The U.S.–South Africa Double Tax Agreement: What Immigrants Should Know
An introduction to how the U.S.–South Africa income-tax treaty interacts with residence, source rules, foreign tax credits and disclosure duties.
Controlled Foreign Corporations (CFCs) and U.S. Taxation
Why ownership of a South African or other foreign company can create U.S. tax and information-reporting obligations after a move.
Situs and U.S. Estate Tax Exposure for Cross-Border Investors
Why the location and legal character of U.S. assets can create estate-tax exposure for nonresident noncitizen investors.
Reporting Foreign Accounts: FBAR and FATCA for New U.S. Tax Residents
How FBAR and Form 8938 differ, why accounts are aggregated and what records new U.S. tax residents should gather.
PFICs and U.S. Taxation: What New U.S. Tax Residents Should Know
Why foreign mutual funds, ETFs and investment companies may become tax-inefficient and reporting-heavy after U.S. tax residency begins.