A quarterly magazine from the National Association of Enrolled Agents
Spring 2025 vol.43 no.1
United States International Tax Treaties: A Guide for Early Career Tax Professionals
Feature Article

United States International Tax Treaties: A Guide for Early Career Tax Professionals

With increasing international trade and financial activities, United States taxpayers face the risk of double taxation, where two or more countries tax the same income. To mitigate this risk and foster international economic ... Sarah Eddie, EA

Spring 2025, Feature Article, international, foreign tax credit, FTC, tax treaty, permanent establishment rules, PE, Langroudi, Mehrdad Hamzeye v. Commissioner, Form 1040NR, US-Belgium Double Tax Treaty, specific anti-avoidance rules, general anti-avoidance rules, LOB, limitation on benefits clauses, GAAR, SAAR, pay-as-you-earn, PAYE
FBARS, Treaties, and Tax—Oh My!
Editor's Message

FBARS, Treaties, and Tax—Oh My!

As tax professionals, we often focus on familiar territory, honing in on our areas of expertise. However, clients may occasionally present us with unfamiliar, complex issues, particularly in the realm of international tax. Given the significant penalties for noncomplianc... Tynisa (Ty) Gaines, EA (She/Her)

Spring 2025, Editor's Message, s corporation, FBAR, international, practice management, Foreign Bank Account Reporting, Federal Trade Commission, FTC, transfer pricing, mixed-status
Understanding FTC Regulations on Advertising and Endorsements
Feature Article

Understanding FTC Regulations on Advertising and Endorsements

Implications for Tax Professionals We have all seen those commercials where a large corporation makes unrealistic claims about its product, leaving us scratching our heads and wanting to throw... Brad D. Messner, EA

Spring 2025, Feature Article, AI, practice management, Social media, Artificial intelligence, advertising, Federal Trade Commission, FTC, endorsement