The recent tax overhaul Act represents the most sweeping set of changes to the U.S. income tax code in over 30 years, and will have a particularly dramatic impact on tax planning and compliance of U.S taxpayers with cross-border assets, as well as foreign taxpayers with U.S. assets. The Act also provides additional opportunities for U.S. estate planning. Private client counsel and advisers must grasp the implications of the new law on any client with cross-border assets and activities, including interests in foreign companies and trusts.
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