
US-AU DTA: Article 2 – Taxes Covered
GENERAL BACKGROUND Last week we discussed the scope and limitations of the DTA as set out in Article 1. In this week’s blog,... Read more
US-AU DTA: Article 1 – Personal Scope
GENERAL BACKGROUND In this series, we will be discussing the Convention Between the Government of the United States of America and the Government... Read more

Remediation for Cryptocurrency
GENERAL BACKGROUND As briefly mentioned in our blog last week, the Green Book offers new details on the various proposals included in the... Read more

President Biden’s Green Book: Deductions for On & Offshoring Corporations
Sub Part F of the Green Book Budget GENERAL BACKGROUND Given the global pandemic and the economic stress experienced by governments due to... Read more


Grantor Trust
What Is A Grantor Trust? According to the IRS, a grantor trust is one in which the grantor, i.e. the settlor establishing the... Read more