U.S. Persons Holding Controlling Interests in Foreign Businesses – The Long Arm of the U.S. Internal Revenue Service

U.S. persons (this term includes citizens and green card holders of the United States under U.S. Tax Law) holding controlling interest in foreign corporations must annually disclose certain ownership and financial information about the business and the U.S. taxpayer’s interest in the foreign business.

Federal Tax Liens: Their Validity and Power

A federal tax liens objective or goal is to pressure the taxpayer to pay the delinquent taxes.  The lien is used by the United States government to get payment of outstanding tax debts.  Everyone wants to be timely paid what they think someone owes them; the federal government is no different in this regards.

Responsabilidades de retención de impuestos de las sociedades nacionales y extranjeras de los Estados Unidos con socios extranjeros

Código de Rentas Internas Sección 1446 impone una obligación a cualquier sociedad domiciliada en los Estados Unidos y sociedad extranjera con renta imponible y socios extranjeros a retener y entregar a la retención de IRS en igual proporción a la renta imponible asignable a los socios extranjeros que está efectivamente conectada a los Estados Unidos.

Withholding Tax Responsibilities of U.S. Domestic & Foreign Partnerships with Foreign Partners

Internal Revenue Code Section 1446 imposes a duty on any U.S. domiciled partnership & foreign partnership with taxable income and foreign partners to withhold and turn over to the IRS withholding tax in equal proportion to the taxable income allocable to the foreign partners that is effectively connected to the United States.

El Alcance del Brazo Largo de las Colecciones del IRS en el Extranjero

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El brazo de recaudación del Servicio de Rentas Internas de Estados Unidos es extremadamente largo. Este blog en particular se limita a ese alcance en cuanto a la recaudación de sanciones fiscales asociadas con los contribuyentes que no archivan las declaraciones de información relativas a las cuentas bancarias extranjeras y activos extranjeros.