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When I speak with location independent entrepreneurs and expats, the issue of employee vs contractor frequently comes up. There is no uniform test to distinguish employees from independent contractors. Government agencies such as the IRS, the U.S. Department of Labor (DOL), and the National Labor Relations Board (NLRB) each look at their own set […]
Employee or independent contractor: Whats the difference? Read More »
Acquisitions (from the buyer’s perspective) Tax treatment of different acquisitions What are the differences in tax treatment between an acquisition of stock in a company and the acquisition of business assets and liabilities? Taxable acquisitions Stock acquisitions –All assets and liabilities of the target as they exist immediately prior to the closing are assumed in
Tax Planning on U.S. inbound investment Read More »
Determining One’s U.S. Estate Tax Status The impact of the Estate Tax depends on whether an individual is a U.S citizen, a U.S resident or a non resident, non citizen (NRNC). An individual’s status as a citizen, resident or NRNC is significant because the Estate Tax is far more expensive as applied to citizens and
Determining Status for Estate Tax Purposes Read More »
Now let’s try to be realistic. This virus will not disappear. Look out for on again, off again lockdowns. With global coronavirus cases growing daily, in March 2020, Harvard infectious disease experts published an article in the Harvard Gazette. Modeling showed that — absent the development of a vaccine or other intervention — a staggered
#BabyBoomersare retiring and are passing trilions to their children in the biggest generational wealth transfer…ever. The present pandemic has meant – severe travel disruptions b. expected tax increases c. concerns over our own health and mortality ..Now the business case for setting up #familyoffices is even more compelling Jurisdictions like #Singaporeand #Londonwill continue to benefit Podcasts: https://htj.tax/htj-podcasts
Largest Wealth Transfer in History Read More »
Within the past one hundred years, four pandemics have resulted from the emergence of a novel influenza strain for which humans possessed little or no immunity: – the H1N1 Spanish flu (1918), – the H2N2 Asian flu (1957), – the H3N2 Hong Kong flu (1968), and – the H1N1 swine flu (2009). Most of this
Potential Economic Impact of the Pandemic – Lessons from 2009 H1N1 / Swine Flu Pandemic Read More »
This section largely references Mark Blyth research. He is a William R. Rhodes ’57 Professor of International Economics at Brown University. He is a co-author, with Eric Lonergan, of 2020 Angrynomics. I also reference Gideon Lichfield from MIT. Two competing epidemiological models currently guide and divide expert opinion on how best to respond to the novel coronavirus. – The
Potential Economic Impact of the Pandemic – Periodic Social Distancing? Read More »
Take Aways: Periodic lockdowns may continue from time to time. It may now be a part of life. Lockdowns and social distancing have accelerated the growth of the so called “shut-in economy”. Get to know that term. Growth in remote working and remote learning will accelerate. Understandably those whose livelihoods are threatened by these trends
The Shut In Economy Read More »
Take Aways 1, There is no doubt that in the last couple decades, labelling oneself an “entrepreneur” has become “a thing”. Cheap debt and easy funding has indeed made it possible for “entrepreneurs” to create “pre revenue” businesses. Controversially, we have seen businesses with no clear plans for making a profit enjoy billion-dollar valuations. 3.The
Entrepreneurship is dead. Long live Entrepreneurship in the Post Pandemic World Read More »
