The purpose of this article is to assist the reader with staying onside the penalty-laden export controls regulations—principally the International Traffic in Arms Regulations (ITAR) (22 C.F.R.

Forbes contributors publish independent expert analyses and insights. Carrie Brandon Elliot analyzes international tax issues. Final regs clarify the tax exception in section 897(l) for foreign ...

Proposed regulations (REG-124850-08) issued Tuesday by the IRS provide guidance on information reporting of transactions with foreign trusts and the receipt of large foreign gifts. The rules are, in ...

Editor’s note: an earlier version of this story reported “Foreign person under the legislation would have to submit a service filing or submit some type of exemption,” said Joanna Garcia. This ...

On May 7, 2024, the U.S. Treasury and Internal Revenue Service issued proposed regulations that provide guidance regarding information reporting of ownership, transfers to and receipt of distributions ...

Forbes contributors publish independent expert analyses and insights. Matthew Roberts is a tax attorney who covers tax litigation and fraud. Generally, the IRS has three years to select an income tax ...

November 20, 2025 - Foreign ownership of agricultural land, once a relatively innocuous regulatory area, has come under scrutiny in recent years as state and federal lawmakers have sought to impose ...

Yale Law School Professor Alexander Bickel once wrote that “[n]o answer is what the wrong question begets.” The relevant question is not whether the United States can and should designate the Mexican ...

(4) An investment agreement. Under PADFA, it is unlawful for a data broker to sell, license, rent, trade, transfer, release, disclose, provide access to, or otherwise make available personally ...