For many founders, business formation in Delaware is preferrable regardless of where the business plans to operate. There are many reasons for that, including preferable corporate taxes, business ...

U.S. persons who invest in foreign activities often have U.S. reporting obligations. A common international reporting requirement for many U.S. persons is IRS Form 5471, Information Return of U.S.

On Dec. 12, 2016, the Treasury Department and the Internal Revenue Service announced final regulations (issued in proposed form on May 5, 2016) requiring domestic disregarded entities with foreign ...

At some point in a business's lifetime, it may make sense to change its legal business structure. Recently during a webinar, a business owner asked me whether an LLC or corporation registered to ...

Presently, forming a corporation, LLC or other entity in the U.S. can be done on a largely anonymous basis, without naming its owners and with only limited disclosures about managers, officers and ...

The AICPA said the changes would ease the compliance load on CPAs who help small businesses navigate federal reporting rules.