Tax law, body of rules under which a public authority has a claim on taxpayers, requiring them to transfer to the authority part of their income or property. The power to impose taxes is generally recognized as a right of governments. The tax law of a nation is usually unique to it, although there …

Proper structuring of the land lease and a separate employment agreement can provide protection from an IRS claim that self-employment tax applies to the land rental income. Now there is substantial a…

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The foreign account tax compliance act (FATCA) is a 2010 United States federal law requiring all non-U.S. (‘foreign’) financial institutions (FFIs) to search their records for customers with indicia [clarification needed] of ‘U.S.-person’ status, such as a U.S. place of birth, and to report the assets and identities of such persons to the U.S. Department of the Treasury.

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