Mr. Cope monitors the development of U.S. tax law daily through postings on government websites, daily tax publications, monthly tax journals, tax newsletters, tax conferences and meetings of professionals organizations in New York and Washington. Each month he publishes the Tax Insights Blog, which describes and analyzes significant U.S. tax developments (e.g., judicial decisions, regulations, proposed tax legislation) having cross-border tax consequences. The blog's content should be of interest to U.S. businesses with foreign operations and businesses headquarted outside the United States with U.S. investments or U.S. operations.
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Tax Court Finds Oil Field Worker Cannot Exclude Income Earned in Russia
January 2015A recent Tax Court case, Joel B. Evans v. Commissioner illustrates some of the conditions the U.S. citizen must satisfy in order to claim the benefits of section 911 and exclude foreign earned income from U.S. tax.KEYWORD : Foreign Earned Income Exclusion