- IRS AUDITS Our tax audit lawyers aggressively assist its clients in managing their IRS and State Tax Audits. Marini & Associates PA has its…
- OFFSHORE ACCOUNTS Increased information exchange Taxpayers are seeing many countries, especially the US with its Foreign Account Tax Compliance Act (FATCA) and the OECD Countries…
- Criminal Investigations and Prosecutions Marini & Associates PA is available to represents citizens of the United States, as well as resident and non-resident aliens, during…
- Tax Collection Practice The Law Offices of Marini & Associates, P.A. is a full service tax law firm which concentrates its practice in helping individuals…
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The purpose of this section entitled nonresidents: U.S. portfolio investments is to explain the basic principles of the source of income rules and the statutory basis for taxation of foreign taxpayer’s portfolio and passive income.
how to invest in the U.S.
U.S. Portfolio Investments
This chapter covers the U.S. statutory rules for characterization of income as interest income, how interest income is sourced to the United States, how interest is taxed in the United States, and the various exceptions...
STATES RIGHT TO TAX CRUISE TO NOWHERE
Various taxes owed by cruise operator with respect to gambling equipment and gambling concessions on so-called cruises to nowhere must be prorated (New Sea Escape Cruises Ltd. v. Florida Department of Revenue, Fla. Dist. Ct. App., No. 4D00-3873, 6/26/02).
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Association of International Tax Counsel (AITC)
AITC is an association of independent professional firms composed of lawyers and accountants specialized in tax. Globally our members can be found in over 60 jurisdictions.
Foreign Registry Ltd. is an International Association of Tax Law Firms which are available to form an Offshore Personal Holding Company or an Offshore Trust in the Jurisdiction of your choice. To know more about the Benefits of Offshore Personal Holding Companies & Trusts click below.