Jemiolo, Shannon R.
The far-reaching significance of effectively connected income / by Shannon R. Jemiolo, Ian Redpath and Eric M. Redpath
In this article, the authors argue that understanding what constitutes effectively connected income versus fixed or determinable annual or periodic income is paramount in tax planning for nonresident aliens and foreign corporations, and that tax practitioners must structure U.S.-source income streams to provide the most advantageous tax treatment.
IMPUESTOS
EXTRANJEROS
NO RESIDENTES
Redpath, Ian
Redpath, Eric M.
Tax Notes International 1048-3306 v. 117, n. 5, February 3 2025, p. 717-733
The far-reaching significance of effectively connected income / by Shannon R. Jemiolo, Ian Redpath and Eric M. Redpath
In this article, the authors argue that understanding what constitutes effectively connected income versus fixed or determinable annual or periodic income is paramount in tax planning for nonresident aliens and foreign corporations, and that tax practitioners must structure U.S.-source income streams to provide the most advantageous tax treatment.
IMPUESTOS
EXTRANJEROS
NO RESIDENTES
Redpath, Ian
Redpath, Eric M.
Tax Notes International 1048-3306 v. 117, n. 5, February 3 2025, p. 717-733