By: Amanda Wilson If you have a foreign bank account (or signatory authority on a foreign bank account), you are required to file a Form 114 (commonly called an FBAR) if at any point during the calendar year the combined balance in all of your...

How FASB's Change to "Materiality" Could Materially Change 2016 By: Peter Simmons and Amanda Wilson As we close the books on the first chapter of our 2016 year, many investors cling to their New Year’s resolutions, hoping to make a material change...

By: Amanda Wilson If you are a foreign citizen that is considered to be a resident for U.S. income tax purposes, you need to be aware that your U.S. tax filing obligation is not limited to the income tax return. U.S. taxpayers (including foreign...