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US Taxes & Singapore http:// AdvancedAmericanTax.com/ August 3 rd , 2015

NUS-Yale Tax Presentation

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Page 1: NUS-Yale Tax Presentation

US Taxes & Singapore

http://AdvancedAmericanTax.com/August 3rd, 2015

Page 2: NUS-Yale Tax Presentation

Who are we? Hayden T Joseph CPA is a US Tax and Accounting firm, with offices in the State of Florida, in

the UK and in Singapore. 

We are fully qualified and licensed to practice before the I.R.S. 

Our team of associated tax professionals have over 100 years of combined international experience and are always ready and willing to support our client's U.S., U.K. and Singapore tax needs. 

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Disclaimer The information presented herein is for general purposes and has not taken into consideration any specific needs or

objectives.

This document is not intended and should not be construed as an offer, solicitation or recommendation.

You are recommended to seek advice concerning the suitability of any estate plan regarding a US person or US property from a professional adviser.

This material is current as of the date specified and is for informational purposes only. It is not a solicitation, or an offer to buy or sell any security or investment product, nor does it consider individual investment objectives or financial situations. While the information contained herein is believed to be reliable, we cannot guarantee its accuracy or completeness.

IMPORTANT: This presentation is designed to provide general information about ideas and strategies. It is for discussion purposes only since the availability and effectiveness of any strategy are dependent upon your individual facts and circumstances. Always consult with your independent attorney, tax advisor, investment manager, and insurance agent for final recommendations and before changing or implementing any financial, tax, or estate planning strategy.

This document or presentation is not intended or written to be used, and may not be used, for the purpose of avoiding penalties that may be imposed on the taxpayer.

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www.AdvancedAmericanTax.com

B – bank accounts, FATCA and gifts

E – estimated taxes

S – state

T – talk to experts on international tax, investments (PFICs), and insurance

Page 5: NUS-Yale Tax Presentation

Gifts

Gift tax –

•US to non-US annually without reporting –147K

•US to US annually without reporting –14K

•Non-US to US –US reports amounts over 100K on IRS Form 3520

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Any Questions?

Visit http://AdvancedAmericanTax.com/

[email protected]

SG: +65 9720 1040 or HK: +852 8172 1040

Page 7: NUS-Yale Tax Presentation

U.S. Person

Passport holders

Permanent residents

Substantial presence

Accidental Americans

NRA spouses who make a Sec 6013g election

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Worldwide Taxation

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Implications of FATCA for U.S. persons

• Banks / Financial Institutions

• Annual Returns / Form 8938

• US based brokerage firms

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Amnesty