The Tax Court’s decision in YA Global Investments LP v. Commissioner in November sends a warning to the offshore banking, finance and equity investment industries: an offshore entity is engaged in U.S. trade or business when...more
3/8/2024
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Investment ,
Investment Adviser ,
Investors ,
IRS ,
Offshore Funds ,
Portfolio Companies ,
Securities ,
Stocks ,
Tax Court ,
Tax Exemptions ,
Taxable Income