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 At the same time, tax payers are seeing many countries, especially the US and those in the EU, making…
    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...

landmark litigation

Various taxes owed by cruise operator with respect to gambling equipment and gambling concessions on socalled 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).

M&A AITC member

Association of International Tax Counsel (AITC)
Is an association of independent professional firms composed of lawyers and accountants specialised in tax. Our members value excellence, professionalism and teamwork. AITC is an association of independent professional firms composed of lawyers and accountants specialised in tax. Our members can be found over 60 jurisdictions across Europe, United States and Canada, South America, Australia and Asia, making us one of the largest tax advisor networks. We are dedicated to help our clients’ business grow and reach new heights.

Offshore Entities

Foreign Registry
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. Within our web site, we've outlined some of the Benefits and uses of an Offshore Personal Holding Company and the range of services we offer. Our business often depends upon the varied and unique needs of our clients. So we have a team of professionals who offer advice and guidance in many different fields. Please don't hesitate to contact us if you have any additional questions. Please, select one of these topics: