Publications

Publications

Michael Karlin's Letter with Comments to the Internal Revenue Service on Regulations Under Sections 643(i), 679, 6039F, 6048, and 6677

Jul 16, 2024

American Bar Association Section of Taxation Letter with Comments on Regulations Under Sections 643(i), 679, 6039F, 6048, and 6677

Jul 16, 2024

Dissecting the Proposed Foreign Trust Regulations

May 30, 2024

Rethinking the Path to Corporate Transparency

Apr 15, 2024

Aroeste v. the United States: Limits on Government Authority Re: Tax Treaty Law

Feb 19, 2024

Structuring Foreign Investment in U.S. Real Estate

Feb 6, 2024

Home Away From Home: Nonresident Ownership of U.S. Homes

Jan 19, 2024

The Fog: The Interaction of Treaties & Domestic Tax Law

Jan 19, 2024

Estate Planning (and Not Planning) for Foreign Persons with U.S. Assets

Jan 15, 2024

Advantages and Challenges of Foreign Investment in U.S. Rental Real Estate Through REITs

Nov 13, 2023

Planning For Foreign Investment in US Real Estate

Nov 13, 2023

The Moores — Nobody Expects the Spanish Inquisition

Oct 23, 2023

Moore: Due Diligence Would Not Have Helped

Oct 2, 2023

International Tax Entertainment Issues

Jun 26, 2023

Tax Notes International Publishes Michael Karlin’s Letter to the Editor Regarding Reporting Requirements for Tax Treaty Nonresidents

Mar 13, 2023

Michael Karlin Condemns Requirement to Report Foreign Gifts in Comments Submitted to IRS

Mar 11, 2023

Gift Tax Annual Exclusion and Estate and Gift Tax Lifetime Exemption Amounts Will Increase in 2023 Due to Inflation

Oct 19, 2022

Here Today, Gone Tomorrow: Tax Issues Affecting Temporary Residents

Oct 14, 2022

“International Estate Planning” Published in the Journal of International Taxation

Sep 7, 2022

Outbound Planning and Choice of Entity Considerations for Individuals

Jul 14, 2022

Planning for Foreign Individuals Moving to the United States

Jul 13, 2022

Gift, Estate, and Generation-Skipping Transfer Tax Exemptions Have Gone Up

Jan 13, 2022

The Inadvertent Frenchman

Jan 11, 2022

Courts Do Not Agree on the History and Meaning of California Probate Code Section 15402

Jan 1, 2022