Case Studies

Case Studies
Sep 08, 2021
|Prager Metis
|

Inversión Eficiente en Propiedades Residenciales o Comerciales en EE. UU. para Personas y Empresas No Residentes

Case Studies
| Sep 08, 2021

Los clientes no residentes, incluidos individuos, fideicomisos y empresas, generalmente se encuentran exentos del impuesto sobre las ganancias de capital en EE. UU. por la venta de activos de capital de EE. UU., incluidas las inversiones en valores y las acciones corporativas de EE.UU. Sin embargo, las inversiones en participaciones inmobiliarias estadounidenses pueden estar sujetas a 3 tipos de impuestos en EE.UU.

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Inversión Eficiente en Propiedades Residenciales o Comerciales en EE. UU. para Personas y Empresas No Residentes2021-09-08T15:56:41-04:00

Case Study: Understanding Cash vs. Accrual Can Create Opportunities for Tax Savings and Process Efficiency

Many companies assume the tax professional processing their returns will convert their financials to tax basis. This can be a costly assumption in terms of both tax savings on a yearly basis and ongoing financial reporting efficiency. The Italian Service Group of Prager Metis recently assisted a US subsidiary of an Italy-based organization with the conversion of their books from cash to accrual basis.

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Case Study: Understanding Cash vs. Accrual Can Create Opportunities for Tax Savings and Process Efficiency2021-08-20T11:24:46-04:00
cfc tax
Case Studies
Jul 26, 2021
|Prager Metis
|

INTERNATIONAL TAX – Structuring to Avoid CFC Status Arising from Downward Attribution of Foreign Corporation Stock Ownership

Case Studies
| Jul 26, 2021

Prior to 2017 Tax Reform, U.S. tax law provided that a U.S. person (including a domestic corporation) could not be attributed ownership of stock from a foreign person for purposes of determining if a foreign corporation was a more than 50 percent owned CFC. 

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INTERNATIONAL TAX – Structuring to Avoid CFC Status Arising from Downward Attribution of Foreign Corporation Stock Ownership2022-05-11T16:27:31-04:00
Case Studies
Jul 26, 2021
|Prager Metis
|

INTERNATIONAL TAX – Tax Efficient Investment in US Residential or Commercial Property for Nonresident Individuals and Businesses

Case Studies
| Jul 26, 2021

Tax Efficient Investment in US Residential or Commercial Property for Nonresident Individuals and Businesses Nonresident clients, including individuals, trusts and corporations, are generally exempt from U. S. capital gains tax on the sale of US capital assets, including investment securities and U.

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INTERNATIONAL TAX – Tax Efficient Investment in US Residential or Commercial Property for Nonresident Individuals and Businesses2021-08-20T11:21:10-04:00
Case Studies
Jul 26, 2021
|Prager Metis
|

INTERNATIONAL TAX – Cross Border Tax Planning for Ownership and Exploitation of Music Copyrights

Case Studies
| Jul 26, 2021

Cross Border Tax Planning for Ownership and Exploitation of Music Copyrights The decentralization of media production across the globe and the increased use of digital and online distribution creates an environment where media that has up to now been produced and owned in the US can now be produced, owned, and exploited from lower-tax foreign jurisdictions. Added to this, the emergence of “remote working” as a viable mode of conducting business operations means it is no longer necessary to be physically present in a given location in order to effectively carry out business activities.

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INTERNATIONAL TAX – Cross Border Tax Planning for Ownership and Exploitation of Music Copyrights2021-08-23T15:05:42-04:00
Case Studies
Jul 26, 2021
|Prager Metis
|

INTERNATIONAL TAX- Structuring Sales into the US from a Foreign Country

Case Studies
| Jul 26, 2021

Structuring Sales into the US from a Foreign Country Foreign manufacturing company desires to sell finished products in the US and required assistance in determining appropriate options for US marketing and distribution. Potential cross-border structuring options included:

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INTERNATIONAL TAX- Structuring Sales into the US from a Foreign Country2021-09-02T14:01:55-04:00