Publications2019-02-18T22:23:54+00:00

Publications

  1. Problems within US Treasury Including Filing Tax Returns and More Together with Solutions 10 May 2018 [Read More]
  2. Recent Revelations of Illusion in the Net or Red 8 July 2018 [Read More]
  1. Brokerage Commissions and Odd Lot Trading 21 April 2005 [Read More]
  2. Memo Concerning Mutual Funds, Managed Accounts and Trusts 27 April 2006 [Read More]
  3. Paul Allen 15 October 2018 [Read More]

The principles discussed in these memos concerning USA are not limited to Costa Rica or incorporeal persons organized under the laws of Costa Rica.  The general principles are the same should one substitute Germany or the People’s Republic of China, Germany, France or Venezuela as the “foreign” counterpart.  Of course, the consequences of the illustrations, where included, might well differ.

US Treasury Systems Including, but Not Limited to, Taxation

  1. A Letter to the Editor of www.amcostarica.com Concerning the Taxation of USA People in Costa Rica 24 February 2006  [Read More]
  2. USA Tax Compliance Software, Systems, Recent Problems and Solutions 30 April 2016 and 26 April 2018  [Read More]
  3. Problems within US Treasury Including Filing Tax Returns and More Together with Solutions 10 May 2018  [Read More]

Reporting Requirements and Analytics with Respect to Matters External to the USA System Including Taxation

  1. USA Owners Must Disclose Interest in Sociedad Anomina and Sociedad de Responsibilidad Limitada to the Internal Revenue Service or Potentially Face Large Fines 2 March 2006  [Read More]
  2. USA Reporting Requirements with Respect to Certain Financial Accounts Held Outside of the USA 27 May 2010  [Read More]
  3. Reporting Requirement with Respect to Certain Foreign Financial Assets and Form 8938 Statement of Specified Foreign Financial Assets 10 February 2012  [Read More]
  4. Due Date of FBAR for 2016 Fiscal Year 14 April 2017  [Read More]

USA Taxation of Foreign or non-USA Assets, Income and Other Matters

  1. Residency for USA Income Tax Purposes 25 May 2005  [Read More]
  2. USA Foreign Earned Income Exclusion 7 November 2005  [Read More]
  3. USA Taxation of the American Owners of Sociedads Anomina and Sociedads de Responsibilidad Limitada Formed in Costa Rica 2 March 2006 (revised 7 June 2007)  [Read More]

Retirement Issues

  1. Roth IRA and 401(k) Conversions Commencing in 2010 and Beyond (Including Application to Some Who Are Not USA Citizens or Residents) 19 November 2010  [Read More]

Educational Issues

  1. USA Tax Benefits Associated with Educational Costs 5 November 2011  [Read More]
  1. A Letter to the Editor of www.amcostarica.com Concerning the Taxation of USA People in Costa Rica 24 February 2006  [Read More]
  2.  Costa Rica’s New Systems Including e-factura, e-invoicing, e-file and Associated Bank Accounts 2 October 2018  [Read More]