Explains source-based taxation for NRIs, highlighting taxable Indian income and compliance essentials. Takeaway: focus on India-source income and avoid reporting foreign ...

Last week, Tax Notes International ran an insightful piece by Lewis J. Greenwald and Eric J. Rietveld, two attorneys with Sullivan & Worcester. The authors detail how the election of Pope Leo XIV, the ...

In this episode of Tax Notes Talk, Elisângela Rita, a former member of the U.N. Committee of Experts on International Cooperation in Tax Matters, discusses her career in international tax and the ...

The new year will bring a new administration, and I'll be watching to see if President-elect Donald Trump's team finally puts an end to the worldwide taxation of individual Americans' income. Fixing ...

U.S. citizens who live abroad are subject to a slew of IRS regulations. They may owe American taxes, even if they already pay the equivalent in their country of residence. Unlike the citizens of ...

Taxation of passive income follows specific principles that distinguish it from active income. Generally, passive income is subject to tax, but the rules and rates can differ markedly from those ...