U.S. Corporate Income Tax Update for Tax Year 2025 米国法人所得税 2025年度アップデート
前回のニュースレターでは、トランプ税制 One Big Beautiful Bill Act（OBBBA） における個人所得税改正を取り上げた。
Empowering Italian Companies: How U.S. Tax Incentives and Strategic Planning Drive Success
Italian companies are entering one of the most opportunity-rich eras for U.S. expansion.
米国個人所得税 2025年度アップデート
米国個人所得税最新情報：2025年に知っておくべきこと 2025年には、米国で主要な税制改正が施行されます。これには、標準控除額の引き上げ、州・地方税控除（SALT控除）の上限拡大、児童税額控除の増額、そして「One Big Beautiful Bill Act」に基づくチップおよび残業代に対する新たな非課税措置などが含まれます。税率は据え置きですが、これらの控除拡大により、特に家族、退職者、高税率州に居住する個人にとって、税負担が大幅に軽減される可能性があります。 米国に居住する日本企業および日本人個人にとって、これらの変更を日米租税条約、居住者ステータス、所得構成などを考慮して評価し、綿密な税務計画を立てることが不可欠です。 これらの変更がご自身および事業にどのような影響を与えるかをご確認ください。 詳細な分析と計画に関する情報については、当社のウェブサイトをご覧ください。
Global Mobility and Tax Strategies: Strategic Pathways for International Expansion into the U.S. Market
Andrea Fantozzi's latest insight, “Global Mobility and Tax Strategies: Strategic Pathways for International Expansion into the U.S. Market,” covers everything from R&D tax credits and cost segregation studies to leveraging partnerships such as SelectUSA and CASE to accelerate market entry.
ニュースレター 2025年12月22日
移転価格は、大企業特有の問題と捉えられがちである。しかし実際には、多くの日系企業に関係する重要な会計税務の領域である。米国税務においては、IRC §482 が中心的な規定として位置づけられており、関連者間取引を独立企業間価格へ調整するための強制的な介入ルールとして機能している。
Real Estate & Global Mobility Solutions: Invest Smart, Live Anywhere
Andrea Fantozzi was recently featured in GGI's article, "Real Estate & Global Mobility Solutions: Invest Smart, Live Anywhere," showcasing how strategic tax advantages and a favorable U.S. investment climate create exceptional growth opportunities for Italian businesses.
ユニタリー・タックスの進化
ニューヨーク州やニュージャージー州などの州は、ユニタリー税制における複数州および多国籍企業グループへの監視を強化しています。現在28州が合算申告を義務付けており、単一売上要素按分などのトレンドも見られる中、コンプライアンスはかつてないほど複雑になっています。
Remote work and permanent establishment: What your business needs to know
Don't miss Hillary Green & John C. Barka's recent article in GGI, "Remote work and permanent establishment: What your business needs to know".
米国メジャーリーガーの特殊な税務とは
We play for October。10月、アメリカの野球場は熱狂に包まれる。米国メジャーリーグ（MLB）の頂点を決するポストシーズンの季節だ。日本でもテレビやYouTubeを通じて、日の丸を背負った侍たちの活躍を目にすることができる。
Global Mobility in the Digital Age: Securing Client Data Across Borders
The accounting world is global. Is your data security keeping up? When teams collaborate across borders in real time, legacy security measures often fall short.
アメリカにおける移転価格税制（その２
トランプ政権の追加関税措置は、日系企業に強い衝撃を与えている。日米間取引価格の見直しを余儀なくされ、移転価格ポリシーにおいても抜本的な再構築が求められている
＜速報＞報復税「撤回」、トランプ減税法案が成立
第二次トランプ政権が推進する「One Big Beautiful Bill Act（OBBBA）」による減税法案は、7月3日に上下両院を通過し、翌7月4日の独立記念日に大統領の著名を経て成立した。
Ricky Nagano explains the principles of US Corporate Tax
Gain valuable insights from Ricky Nagano, Partner and Japanese Global Services Leader, as he explains the fundamentals of corporate tax in the United States.
Beyond Borders: U.S.-Mexico Business and Tax Considerations Case Studies
Our recent webinar, "Beyond Borders: U.S.-Mexico Business and Tax Considerations Case Studies," jointly presented by Prager Metis and Guerrero Santana, was a resounding success!
Cross-border business between the U.S. and Mexico Webinar
Participe en un seminario por internet acerca de los negocios entre México y Estados Unidos. Join us for an essential webinar on cross-border business between the U.S. and Mexico.
Beyond Borders: Decoding the Investment Climate in the US and Mexico
Our recent webinar, "Beyond Borders: Decoding the Investment Climate in the US and Mexico,", jointly presented by Prager Metis and Guerrero Santana was a resounding success!. This event was a resounding success, providing valuable insights into the dynamic investment landscape spanning the United States and Mexico. For those who missed it or need to revisit key points, we're pleased to announce that a recording is now available. This comprehensive discussion offers invaluable insights for investors, business leaders, and policymakers.
Navigating the US market: Opportunities and strategies for Japanese businesses
Ricky Nagano, Managing Partner of our Torrance office and Japanese Global Services Leader, was recently featured in GGI with his article "Navigating the US market: Opportunities and strategies for Japanese businesses."
Employment Related Securities (ERS) Online Return – don’t miss the filing deadline
Don't miss the filing deadline for the Employment Related Securities (ERS) Online Return!
Penalties for Failure to File Form 5471
On April 3, the United States Tax Court issued a ruling that holds that the Internal Revenue Service does not have authority to assess penalties for failure to file Form 5471. Click here to read more.
Comprender y evitar las trampas de la expansión internacional
Si su empresa está considerando establecer operaciones en los EE. UU. o en otro país, el equipo de CFO Advisory Services de Prager Metis puede ayudarlo a evitar errores comunes y maximizar los beneficios de la expansión internacional.
The Latin American Tech Scene and Its Relationship with the U.S.
With the digital economy, investors no longer have to move talent to the U.S. They’re on the hunt for the best talent and most innovative technology, regardless of where they are. Of course, a key factor to keep in mind is when obtaining funding and initiating operations in a new market that requires an analysis of the tax obligations that will result.
Metaverso e Impuestos
El metaverso se refiere a un mundo virtual altamente inmersivo donde las personas puedrán reunirse para socializar, jugar, trabajar y comerciar con bienes y servicios virtuales (y no virtuales). Algunos lo llaman un universo paralelo, poblado por avatares y toda forma de elementos digitales (en forma de NFTs) que se encuentran en nuestro mundo diario.
Metaverse & Taxation
The metaverse refers to an immersive virtual world where individuals can socialize, play, work, and trade in virtual (and non-virtual) goods and services. Many questions come to mind as we all begin to navigate this virtual space. Will global tax authorities be able to assert tax authority over transactions occurring in a virtual arena that lacks the type of provincial, state, and national boundaries that provide the framework for real-world tax administration?
Oportunidad y Complejidad del Mercado Estadounidense para Inversionistas Latinoamericanos
Existen múltiples razones por las cuales los inversionistas latinoamericanos, tanto familias como empresas, buscan invertir en los EE. UU. Estados Unidos ofrece el mercado de consumo más grande y el gasto doméstico más alto del mundo, lo que representa más de una cuarta parte del consumo doméstico mundial.
Understanding Opportunity and Complexity of the US Market for Latin American Investors
There are plenty of reasons why Latin American investors, both families, and companies, seek to invest in the US. The US offers the largest consumer market and the highest household spending in the world, accounting for more than one-quarter of global household consumption.
How Latin America Can Help U.S. Companies Compete in the Digital Economy Written By: Ricardo Aramburo Williams Latin America Global Services Leader
There is a decades-long misconception in many U.S. entrepreneurial spaces about Latin American markets: “There is not enough wealth in Latin America for people in the region to buy products and services.” In other words, if you are part of a U.S. company trying to compete globally, Latin American markets are not economically relevant, so you should focus your expansion efforts on a different region. I’ve heard this many times over the years.
Planificación Fiscal Internacional para la Industria de Medios de Comunicación y Entretenimiento
Planificación Fiscal Internacional para la Industria de Medios de Comunicación y Entretenimiento La digitalización de la industria de medios de comunicación y entretenimiento ha transformado la mayoría de los aspectos de su cadena de suministro global, desde la creación y adquisición de contenido, hasta el procesamiento, edición y distribución global. Además de modificar drásticamente las limitaciones de distancia, tiempo y costos de transacción, la cadena de suministro digitalizada brinda la oportunidad de aumentar la eficiencia fiscal. Sin embargo, esta eficiencia fiscal no se obtiene automáticamente; se requiere una planificación proactiva.
Personal Tax
The personal allowance is currently £12,500. Budget 2018 announced that the allowance would remain at the same level until 2020/21 and the statutory provision to increase the allowance annually by CPI was to be overridden.
Other Matters
Land and buildings transaction taxes are devolved to Scotland (Land and Buildings Transaction Tax) and Wales (Land Transaction Tax). Stamp Duty Land Tax (SDLT) applies to transactions in England and Nort
Budget 2021
The Chancellor Rishi Sunak presented his second Budget on Wednesday 3 March 2021. In his speech he stated his Budget 'meets the moment with a three-part plan to protect the jobs and livelihoods of the British people'.
Employment
The current JRS allows an employer to place an employee on furlough and apply for a grant to cover wage costs for the time an employee is on furlough. The employer:
Capital gains tax (CGT) rates
No changes to the current rates of CGT have been announced at Budget 2021. This means that the rate remains at 10%, to the extent that any income tax basic rate band is available, and 20% thereafter.
Business
In 2020, the government introduced a number of government-guaranteed coronavirus loan schemes. In December 2020 the Chancellor extended, until the end of March 2021, access to the Bounce Back Loan Scheme,
GGI International Tax Practice Group Presentation
Own one or more foreign subsidiaries? Learn more about cross-border tax planning options from our team of experts. Last week, Fernando R. Lopez presented to fellow GGI Members where he provided an update on 2020 Regulatory Developments
Navigating the Uncharted Waters of Expansion to the U.S. Market
Foreign companies and startups looking to expand into the U.S. market must consider a number of factors, including entity structuring and taxation issues. Join experts from Prager Metis,
IRS Clarification of Final BEAT Regulations
On September 1, 2020 the IRS and the Department of the Treasury released final regulations for Section 59A – the base erosion and anti-abuse tax (BEAT), providing additional guidance on its application.
International Tax Planning for Accessing Cash and Reducing US Tax in 2020
Accessing Cash from CFC or non-CFC Foreign Subsidiary. If you have liquidity needs and own one or more foreign subsidiaries, it may be possible to access cash held by the CFC in a tax-efficient manner.
What Will The Indian Economy Look Like Post COVID-19?
Recently, the rating agency Fitch said the coronavirus pandemic has significantly weakened India’s growth outlook for this year and exposed the challenges associated with a high public-debt burden. Matching Moody’s view, it has downgraded
The Indian Tax Rate Cuts
India has recently cut its corporate tax rates in a bid to revive its stagnant economy. The move has widely been seen as a positive and much needed one and sees the rates cut as follows: Companies that don’t seek exemptions will see their tax rate cut from 30% to 22% before surcharge and cess.
US State-to-State Business Travel Compliance and Risks
While organisations often overlook tax-compliance requirements related to business travel, the days of simply traveling to and working in a different state or country for business without a thought to tax liabilities are coming to an end. Looking for additional tax revenue, US state taxing authorities are becoming stricter and more vigilant in monitoring business travel. Extensive time spent on business travel in a country outside the US, or even a different state within the US, could create a PE exposure for the employing entity.
US Anti-Corruption Laws and Their InternationaI Reach
As long as greed exists, so does corruption. To combat corruption, the US enacted the Foreign Corrupt Practices Act (FCPA). Its provisions prohibit offering, authorizing, or making payments of money or anything of value to influence the decision making of foreign government officials to obtain or retain business.
How the Change in US Sales Tax Rules has Impacted International Sellers
On 21 June 2018, the US Supreme Court passed a landmark decision that transformed the landscape of sales tax in the US. The South Dakota vs Wayfair decision effectively permitted states to create new rules for sales tax collection requirements based on the dollar or transactions amount of sales - otherwise known as economic nexus. Previously, companies were only required to collect sales tax based on a physical presence test.
Tax Planning Under the New US Tax Reform
The US Tax Cuts and Jobs Act, passed on 17 December 2017, has dramatically changed the analysis and available strategies for structuring cross-border operations. Meaning, to realise tax optimisation, business owners must be aware of those changes. For example, in addition to a decreased corporate rate from 35% to 21%, and the full expensing of plant and equipment acquisitions, there is a now a reduced effective rate of 13.125% for domestic companies’ income from selling products or services to foreign customers directly or through related parties.
Il Fisco Americano terminera’ il programma di Voluntary Disclosure
Partner Andrea Fantozzi, a Director at the Italian Group in the International Department of Prager Metis CPAs, was published in America 24. Click here to read the full article titled: Il Fisco Americano terminera’ il programma di Voluntary Disclosure.
Andrea Fantozzi Presenting at Export U.S.A. 2018
Andrea Fantozzi , a Partner and Director at the Italian Desk in the International Department of Prager Metis CPAs, is presenting at the Export U. S. A seminar May 31st, 2018.
Andrea Fantozzi presenting at SLT – 2018
Andrea Fantozzi and SLT – Strategy Legal Tax present “ Gli Stati Uniti e le opportunita’ di un mercato in crescita. Consigli Utili e Soluzioni Pratiche” - July 10, 2018
Fernando R. Lopez and Raymond J. Zomerfeld Published in Worth Magazine
Read the latest article by Partners Fernando R. Lopez and Raymond J. Zomerfeld, published in Worth Magazine.
Not Just Europe: New EU Data Protection Regulations Can Affect U.S. Businesses
While the European Union (EU) just began active enforcement of a sweeping new data privacy regime, that news generated far less visibility in the United States, largely because many people assume that their business or personal interests are not affected by the change. But reliance on that assumption could result in expensive consequences. The General Data Protection Regulation (GDPR) was approved by the EU Parliament in April after four years of substantive debate and refinements.
Andrea Fantozzi and Fernando Lopez Present at the Italy America Chamber of Commerce, May 23rd, 2018
Andrea Fantozzi and Fernando Lopez Present at the Italy America Chamber of Commerce May 23rd, 2018. U. S.
Andrea Fantozzi to Present at the Confindustria: UNITED STATES – The Benefits of Tax Reform in the US and the New Policies of American Immigration
Andrea Fantozzi, a Partner and Director at the Italian Desk in the International Department of Prager Metis CPAs, a member of Prager Metis International Group will be speaking at the 1Confindustria. He will introduce to business owners/ CFO and Controllers the opportunities that are available for foreign entities to invest in the US, especially based on the latest tax reform. Dates:
Time to Review Cross Border Business Structures
Due to the shift in U. S. taxation of business income resulting from the recent U. S. tax reform efforts, the factors considered when determining the most tax-efficient structure for U.
Andrea Fantozzi featured in America 24, March2018
Andrea Fantozzi, a Partner and Director at the Italian Desk in the International Department of Prager Metis CPAs, a member of Prager Metis International Group, was featured in Americay 24, in an article titled "La property tax americana: cosa c'è da sapere," — March 4th, 2018.
US International Tax Reform: Overview of New US Tax Landscape and Planning Opportunities for US and Foreign Companies
Congress bestowed a tremendous holiday gift to the global corporate community in the form of a significantly reduced U. S. corporate tax rate and full expensing of plant and equipment acquisitions that effectively lays out the red carpet to foreign companies. In addition, the tax bill’s shift to a territorial tax regime results in a virtual ban on IRS corporate taxing authority beyond the U.
Case Study – Anson and US LLCS Sour Grapes and Solutions
The tax treatment of UK tax residents on income from US Limited Liability Companies (LLCs) continues to be a source of concern for many advisers. The short end of the stick is that providing the income always belonged to the LLC members then HMRC will allow a tax credit against UK tax for any US tax suffered. Of course it’s a bit more complicated than that, and set out below is a bit more detail of the UK Supreme Court's reasoning and judgment.