Elizabeth A. McMorrowJul 17, 2019CRS: Questionable Residence Alarm BellsYou received a self-certification from a new client that looks reasonable on its face but is it? Have you considered whether the client...
Elizabeth A. McMorrowMay 15, 2019CRS: Mauritius Increases Monetary PenaltiesMauritius issued new regulations on April 23, 2019 that amend the Income Tax (Common Reporting Standard) Regulations 2018. The new...
Elizabeth A. McMorrowJan 29, 2019China Bound Ex-Pats Beware!As of January 1, 2019, ex-pats working in China who remain in-country for more than 183 days must report their global income to the...
Elizabeth A. McMorrowNov 12, 2018New IRS FATCA Compliance Campaign High Risk AreasThe IRS Large Business and International division (LB&I) recently announced five new compliance campaigns including a FATCA compliance...
Elizabeth A. McMorrowJun 6, 2017CRS: Anti-Avoidance & The Disgruntled EmployeeAre you thinking that you have created an ingenious reporting avoidance scheme that no one can detect? Two words: disgruntled employee. ...