We should encourage American citizens to be industry leaders. Citizenship-based taxation does just the opposite.

Businesses and individuals alike have been impacted by the announcements made around spending and of course taxation in the ...

Estate tax treaties between the U.S. and foreign countries help foreigners with U.S. assets. They do not help U.S. citizens ...

The DTAA has a set of four sequential tie-breaker tests to establish where your ties are stronger so that the respective ...

US President Franklin D. Roosevelt. National Archives and Records Administration/Wikimedia Commons US President Donald Trump ...

As part of its “America First Trade Policy,” the White House is exploring an arcane IRS provision that allows the United ...

Skipping a notice period doesn’t just mean forfeiting salary—it can also lead to double taxation. Employees are taxed both on the salary deducted by their previous employer and on the ...

The chancellor is to amend some of the changes to tax rules for non-domiciled individuals announced in October’s Budget ...

Baroness Altmann said the 40pc rate was “punitive” and “more like confiscation than taxation”. Many beneficiaries will face a double hit due to the interaction of inheritance tax and ...

One of President Donald Trump’s day-one orders cites a decades-old provision that could be used to sharply raise taxes on ...

Washington | Dublin | Donald Trump has threatened to double tax rates for foreign nationals and companies in the US to hit back at “discriminatory” levies on American multinationals ...