The FBAR is a report of Foreign Bank Accounts. The US Treasury, through FinCEN, requires US persons who control, or have an interest in, foreign bank accounts…

How “knowledge” may or may not be defined in a stock purchase agreement can impact many of the clauses within a stock purchase agreement.…

If a US person receives a gift or gifts of property from a non-US person, the US person may need to report that gift to the IRS. Reportable gifts from non-US…

The owner or owners of a business may be named individually as a party in an asset purchase agreement. What does this mean for the individual owner of owners?…