US Citizens by Birth to Indian Parents: Do You Owe Back Reporting on EPF (Employees’ Provident Fund)? If you are a US citizen by birth, you have been a...
Dual Citizens (US-India Origin) and EPF: A Lifetime Reporting Obligation Many individuals believe that holding an “Overseas Citizenship of India” (OCI) card constitutes dual citizenship; however, it is critical...
US Citizens with EPF (Employees’ Provident Fund) in India: Why Citizenship-Based Taxation Changes Everything Unlike most countries that base taxation on where you live, the United States utilizes a...
Green Card Holders Living Part-Time in India: EPF Reporting You Can’t Skip For many Green Card holders, splitting time between the US and India can feel like a flexible...
Long-Term Green Card Holders (8-Year Rule) and EPF (Employees’ Provident Fund): Expatriation Reporting Explained For many professionals, holding a Green Card is a milestone of long-term stability, but it...
Gross Interest vs Net Interest Reporting Global investors and cross-border taxpayers often mix up gross interest income and net deductible interest, creating significant reporting exposure with the IRS. Reporting...
How the IRS Applies Investment Interest Limitations US investors and cross-border taxpayers often pay significant interest on margin loans and investment debt without realizing the IRS restricts how much...
 Investment Interest vs Personal Interest The tax code treats investment interest and personal interest completely differently: investment interest is potentially deductible, while personal interest is entirely non-deductible. For cross-border...
Borrowing to Invest: U.S. Tax Consequences Leveraging borrowed capital to acquire global assets is a recognized strategy for expanding wealth. However, when borrowing crosses international borders, U.S. tax consequences...
Tracing Rules Under Treas. Reg. §1.163-8T Under Treasury Regulation §1.163-8T, the tax deductibility of loan interest is governed entirely by the “tracing rules”. These rules allocate debt based strictly...