Law Notes

Corporate Transparency Comes to America

31 Jan 2024

Beginning January 1, 2024, the United States (US) Corporate Transparency Act (CTA) will require certain entities to disclose beneficial ownership information to the Financial Crimes Enforcement Network (FinCEN), a bureau within the US Department of the Treasury.

US Internal Revenue Service announcement - September 2023

13 Sep 2023

On September 28, 2023, the US Internal Revenue Service announced a new “sweeping, historic effort to restore fairness in tax compliance by shifting more attention onto high-income earners, partnerships, large corporations and promoters abusing the nation's tax laws.”

Beware The US Federal Estate Tax

13 Jul 2023

Professional advisors to wealthy clients who are not citizens or residents of the United States (“US”) must be aware of how the US Federal estate tax can impact their clients.

The Biden Tax Proposals - Part II

01 Jun 2021

Will they become law, and should one plan to reduce their impact?

The Biden Tax Proposals - Part I

01 Nov 2020

Will they become law, and should one plan to reduce their impact?

United States tax planning for South African connected structures or investors

01 May 2020

Current depressed valuations, although unfortunate, present a unique tax planning opportunity for South African (“SA”) individuals with United States (“US”) connections