Law Offices of Matthew E. Foreman

The Law Offices of Matthew E. Foreman, P.C. is a boutique law practice focusing on tax issues businesses and individuals face. We advise clients on a broad range of tax issues to ensure that our clients understand the tax implications of their operations and transactions, comply with tax laws, reduce the risk of a tax audit, and improve efficiency by eliminating unnecessary structures. Our advice is personalized to each client’s needs with the goal of minimizing tax liability for the business, individual, or estate. We aim to help our clients focus on their business, not on time-consuming compliance and tax problems.  

Expertise: International and Cross-Border Tax Issues
  • Investment and business activity in the U.S. by foreign persons
    • Portfolio income and other income not connected with a U.S. business
    • Tax treaties and their effect on taxation of income
    • Business income and other income connected with a U.S. trade or business
    • Purchase and sale of real estate located in the U.S.
    • Income from intellectual property, electronic commerce, and other geographically unattached activities
  • U.S. persons with investments and business activity outside of the U.S.
    • The branch profits tax and the foreign tax credit (FTC)
    • Maintaining compliance with foreign bank reporting (FBAR) requirements
    • Taxation of U.S.-owned entities incorporated abroad (Subpart F)
    • Income from a controlled foreign company (CFC)
    • Foreign personal holding company income (FPHCI)
    • Sales and service income from a foreign base company (FBC)
    • Income from a passive foreign investment company (PFIC)
    • Tax treaties and their effect on taxation of income
  • International and cross-border reorganizations
    • Outbound stock and asset transfers and subsidiary liquidations
    • Inbound subsidiary liquidations and asset transfers
    • Foreign-to-foreign stock and asset transfers
    • Cross-border spin-offs and split-ups
    • Distributions and liquidations
    • Inbound subsidiary liquidations and asset transfers
  • Allocation of interest and other expenses for businesses that cross borders (internationally and within the U.S.)
  • Cross-border transfers of intangibles
  • Anti-inversion and anti-BEPS (base erosion and profit shifting) efforts by various tax authorities and the OECD
  • Repatriation of earnings from foreign businesses
  • Tax implications of various visas
    • EB-5, H-1B, and others
    • Spouses and children of visa holders

Law Offices Of Matthew E. Foreman, P.C.
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