Lynn M. Eller, CPA, APCIT, PFS

Expanding internationally is always an exciting adventure. Before jumping in head-first learn what is important to understand and the ramifications, including tax compliance, when entering the United States markets.

Foreign-derived intangible income (FDII) deduction, IRC 250 currently allows U.S. C corporations a reduced tax rate for income from goods and services sold to foreign customers. FDII was enacted with the Tax Cuts and Jobs Act of 2017 (TCJA), which reformed the U.S. system for taxing international corporate income. Read this post-election outlook for FDII.

Learn more about why it’s important to understand the GILTI calculation and how it specifically interacts with your foreign corporate investments.

Today’s U.S. companies are finding many benefits to hiring remote employees from around the globe. However, along with those benefits come a myriad of tax compliance considerations.
learn about a few of those considerations and practical solutions so companies can proactively prevent problems and ensure compliance.

Cross-border transactions between related parties have become one of the more controversial issues in international taxation. Learn why an understanding of transfer pricing and the related compliance requirements is essential for all sizes of multinational companies.

Foreign companies entering the U.S. market should understand the SOC 2 and PCI DSS cybersecurity standards. Learn more about why they are what is required to stay complaint.

U.S. businesses that expand internationally must address a variety of tax-related implications. Understand key terms and considerations about income tax treaties.

The U.S has more than 60 tax treaties with foreign countries who are trading partners. Tax treaties can benefit individuals by clarifying their tax obligations, reducing tax burdens, and simplifying cross-border economic activities.

The 2017 Tax Cuts and Jobs Act (TCJA) spurred transformative change for tax treatment and introduced IRC 1446(f) of the Internal Revenue Code (IRC). This article addresses Section 1446(f) withholdings and outlines exceptions to this withholding that are available.

As PBMares International Tax Practice partner, Lynn Eller helps us understand tax considerations for private military contractors working abroad.

Learn about the Foreign Investment in Real Estate Property Tax Act and the impacts to you.

Lynn Eller, PBMares International Tax Practice partner, discusses the benefits of the Streamlined Amnesty Program in our latest podcast.

Be prepared and learn about the importance of pre-immigration tax planning and important things to consider.

Taxpayers may have the opportunity to pay their taxes without facing penalties or interest for filing late through the IRS Streamlined Amnesty Program.

Navigating the tax requirements for military contractors can be complicated. Learn about several key considerations for tax treatment and implications.

Owning property in a foreign country and renting it out will have its own responsibilities. Here’s a guide on some things to consider for income tax filings.

For a variety of reasons, many Americans living overseas contemplate relinquishing their citizenship. This process has a number of ramifications that warrant serious consideration. This article will focus on the tax impact of renouncing US citizenship — the US Exit Tax.

PBMares assists Virginia companies to save time and money by leveraging strategic and subsidized international business services available from the Commonwealth of Virginia.

If you are reading this article you have likely been tasked to complete the 30 Part, 8 page IRS form filled with mystifying acronyms. We feel your pain. The key takeaway is that you can save on tax and paperwork grief by completing this correctly.

As selling overseas becomes easier and staff becomes more internationally mobile, understanding foreign tax filing requirements is critical. A good place to begin is by considering the permanent establishment threshold.

Unless your business is taking advantage of the special export tax incentive known as IC-DISC (interest-charge domestic international sales corporation), you may be leaving money on the table.

US citizens and tax residents who have formed — or are considering forming — a corporation in a foreign country may be impacted by global intangible low-taxed income (GILTI). The tax implications and considerations are complex. Understanding GILTI is important for making informed decisions for yourself and your business structure.

It’s increasingly common for U.S. companies to do some portion of their business overseas. For those businesses, reporting on foreign transactions for tax purposes can become complicated. 
In this blog, we outline several steps to begin managing your tax reporting responsibilities.

Foreign-derived intangible income (FDII) is generated when a C Corporation serves foreign markets. This includes the sale of property, licensing intangible property, as well as […]

If your business has — or is considering hiring — remote employees working outside the U.S., it’s important to know how that arrangement impacts employment tax. Here are three considerations to protect your business from cross-border tax complications.

When foreign businesses expand operations in the U.S., several areas must be addressed – starting with entity selection, understanding differences in American taxes vs the parent company’s home country, and more. This checklist can help.

The new Global Intangible Low-Taxed Income (GILTI) regime imposes U.S. tax on foreign earnings of certain foreign corporations whether or not the profits are repatriated to the U.S. owner.