Hayden T Joseph

Advanced American Tax (a member of Moores Rowland Asia Pacific) provides a range of professional taxation services catering primarily to anyone with US Tax exposure including American citizens and green card holders living outside of the US

Moores Rowland Asia Pacific offers the full range of accounting services including audit, tax, accounting, payroll, risk advisory, IFRS, restructuring and transaction support

Our clients are increasingly looking beyond their national borders for new opportunities The close relationships within the network mean that clients can easily be connected to a like-minded firm of professionals in another country, that they can be assured will have their business interests at heart – no matter what services are required or where they are needed

We have significant experience assisting our clients with complicated, international tax issues

The following list represents some of the areas in which we have provided both planning and compliance services for our clients:

• US shareholders of foreign corporations
• US partners in foreign partnerships
• US grantors and beneficiaries of foreign trusts
• US shareholders of Passive Foreign Investment Companies (PFICS)
• Reporting for Foreign Bank and Financial Accounts (FBARs)
• Donations to foreign charities by US private foundations via expenditure responsibility grants
• Income tax treaty analysis for various issues including determination of residency, re-sourcing of income to avoid double taxation, reduction or exemption of tax
• Determination of residency for income tax purposes for foreign nationals including optimization of elections for first and last year of residency
• Social Security tax implications to compensation of foreign nationals and US expatriates including application and analysis of Totalization agreements
• Foreign tax credit optimization including analysis of paid versus accrued methods and maximizing foreign source income
• Optimization for US expatriates including analysis of foreign tax credit versus foreign earned income exclusions
• Reporting of foreign rental properties including proper depreciation methods and treatment of rental of a principal residence
• Reporting and planning for US real property interests by nonresidents including applications for reduction/exemption from withholding on sale proceeds
• Reporting and planning for nonresidents with US investments or US effectively-connected income
• State residency and domicile issues for foreign nationals and US expatriates
• Reporting gifts and inheritances from nonresidents
• Consulting to employers of international assignees relating to tax equalization policy development and application, tax planning for international assignments including coordination with tax advisors in local jurisdictions, compensation structuring, payroll reporting and employee education and tax return preparation
• Determination of residency for US citizens in US possessions
• Given the uniqueness of the U
• S
• Tax Code, we are perfectly positioned to assist American Citizens, American Permanent Residents (Green Card holders) and American companies who want to expand to Asia with:
• Incorporation and corporate structuring
• Annual returns for both Asia and the United States
• Work passes across the region
• Corporate secretarial and full accounting services For American Citizens, American Permanent Residents (Green Card holders) and American companies already in Asia and Europe, we can assist with U S tax issues including -