Insights

U.S. Taxation of Outbound InvestmentsU.S. outbound tax rules apply to U.S. tax residents when they earn income from abroad.

U.S. inbound tax rules apply to foreign persons (nonresident individuals or foreign corporations) when they earn income from U.S. sources.

On July 4, 2025, the President signed domestic spending and tax reform package referred to as the One Big Beautiful Bill Act. The Act represents the most significant update to the federal tax code since the Tax Cuts and Jobs Act of 2017 (TCJA).

Were you or your loved ones impacted by the Los Angeles fires? The tax consequences associated with the lost property depend on whether or not the property was insured or, or the loss is compensated otherwise.

This guide provides a detailed breakdown of Schedule B of Form 1065, answering each question and explaining the related tax concepts.

Learn about U.S. tax strategies like stepped-up basis for inherited assets, tax-deferred annuity interest, tax-free life insurance death benefits, and tax-loss harvesting.

U.S. tax law is complex. This publication talks about a specific part of it referred to as case law or, using a related term, common law.

Real options represent the application of option-pricing models to the valuation of strategic investment opportunities where future decisions can be made contingent on the resolution of uncertainty.

Exempt offerings are transactions involving the sale of securities that are not required to be registered with the Securities and Exchange Commission (SEC) under the Securities Act of 1933.