The United States is an attractive place for entrepreneurs and investors from around the globe for various reasons. It provides access to a huge consumer base, strong legal protections, and a thriving ...

As the taxable year ending December 31, 2017 approaches, the thoughts of most people turn to holidays and family gatherings, feasting and celebrations, and reflecting, perhaps, on another year gone-by ...

Foreign Persons that own 25% of a US entity might want to reassess their strategy as it relates to that ownership. It “used to be” (until December, 2016) that a Foreign Person as a single owner of a ...