FBAR Penalty Assessment and Enforcement

Estate Planning International Clients

  K&D associate, Patrick J. McCormick, authored the below article, “FBAR Penalty Assessment and Enforcement“. This article, published here with permission, will appear in the July 2017 issue of the Journal of International Taxation (Thomson Reuters/Checkpoint). Mr. McCormick specializes in the areas of international tax and tax compliance.   Introduction […] Read more »

Key Estate Planning Concepts for International Clients

Estate Planning International Clients

K&D associate, Patrick J. McCormick, authored the below article, “Key Estate Planning Concepts for International Clients”, which will appear in the forthcoming June 2017 issue of Estate Planning, a nationally recognized journal published by Thomson Reuters, and again in a Summer 2017 issue of the Journal of International Taxation, also published […] Read more »

Tax Reporting Implications of Foreign Mutual Funds

Due to the increased prevalence of foreign mutual funds, tax practitioners should be familiar with the related reporting requirements. Patrick J. McCormick authored the below article in the September issue of Practical Tax Strategies, a national tax journal published by Thomson Reuters (and distributed electronically through RIA Checkpoint).  The following article […] Read more »

International Taxation: Common Forms, Requirements, and Hazards

Patrick J. McCormick authored the cover article of the August issue of Practical Tax Strategies, a national tax journal published by Thomson Reuters (and distributed electronically through RIA Checkpoint).  The following article has been republished with permission from Practical Tax Strategies. INTRODUCTION International tax is a rapidly expanding area, no […] Read more »