U.S. Tax Issues

Please see the following memos (in .pdf):

1) U.S. Income Tax Treaties

2) U.S. Estate and Gift Tax Treaties

3) U.S. Estate Tax (Non-Resident Aliens)

4) U.S. Gift Tax (Non-Resident Aliens)

5) U.S. Income Tax (Non-Resident Aliens)

6) U.S. Income Taxation: Foreign Nationals