Permanent Establishment (PE) Risk: What Happens When Head-Office Staff Sell in the U.S.
Permanent Establishment (PE) Risk: What Happens When Head-Office Staff Sell in the U.S. Read More »
For U.S. residents with income or assets in Japan, holders of Japanese bank accounts and funds, and U.S. companies that deal with a Japanese parent. This category covers the U.S.-Japan tax treaty, the Foreign Earned Income Exclusion and Foreign Tax Credit, FBAR and Form 8938 reporting, PFICs, cross-border withholding, and permanent establishment risk. Start with Form 8938 vs. FBAR, FEIE vs. the Foreign Tax Credit for Japan income, and Japanese investment trusts as PFICs.