Received a large gift or inheritance from overseas?

It may not be taxable U.S. income, but certain foreign gifts and foreign trust transactions may still need to be reported to the IRS.

Read our new guide: www.intl-tax.com/form-3520-pe...
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#InternationalTax #Form3520

New research examines how countries define corporate tax residence in an increasingly global and digital economy, highlighting growing diversity in domestic rules and rising reliance on treaty-based Mutual Agreement Procedures. spkl.io/633287TO0r

#InternationalTax #TaxPolicy

This paper argues that DEMPE should be treated as evidentiary context, not as a standalone profit-allocation rule, within the OECD's six-step framework for intangible transactions. spkl.io/633247T3YK

#TransferPricing #InternationalTax

Whether you're expanding overseas, investing into the UK, moving country or managing an international group, Friend Partnership provides practical advice tailored to your circumstances.

friendpartnership.com/internationa...

#InternationalTax #CrossBorderTax #UKTax #TaxPlanning #UKBusiness