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Understanding Form 5472 and Its IRS Filing Requirements
If you are a foreign owner of a business operating in the U.S., you may feel overwhelmed by the tax requirements. One important form you must understand is Form 5472

Andrea Ricci, CPA
Aug 29, 20254 min read


Understanding ITIN: A Comprehensive Guide to Obtaining One Through a CAA
In today's global economy, understanding taxation can feel overwhelming, especially for non-resident aliens and foreign nationals living in the United States. A crucial tool in this process is the Individual Taxpayer Identification Number (ITIN).

Andrea Ricci, CPA
Aug 21, 20255 min read


FDEI Under OBBBA: America’s New Export-Friendly Tax Break
The long-standing Foreign-Derived Intangible Income (FDII) regime, often criticized for its complexity and its awkward treatment of tangible investments, was replaced with something simpler, more predictable, and arguably more potent: Foreign-Derived Deduction Eligible Income (FDEI).

Andrea Ricci, CPA
Aug 12, 20252 min read


How GILTI Changed After the One Big Beautiful Bill Act (OBBBA)
The Global Intangible Low-Taxed Income (GILTI) regime, introduced under the 2017 Tax Cuts and Jobs Act (TCJA), was significantly revised by the One Big Beautiful Bill Act (OBBBA)—a sweeping reform package passed in 2025 that reshaped international taxation for U.S. multinationals and investors.

Andrea Ricci, CPA
Aug 5, 20253 min read


What is HS Classification and Why It Matters for Customs Procedures in International Trade
The term Harmonized System (HS) classification is essential for anyone involved in international trade. This vital system simplifies customs procedures and ensures compliance with trade regulations around the world

Andrea Ricci, CPA
Jul 26, 20255 min read


How International Exporters Benefit from Indirect Customs Representation in the EU?
In the European Union (EU), indirect customs representation is a valuable resource for international exporters looking to streamline their operations and comply with local laws. This article highlights how indirect customs representation in the Netherlands can significantly benefit exporters eager to enter the EU market.

Andrea Ricci, CPA
Jul 22, 20254 min read


Navigating Accounting Requirements for Regulated Investment Funds in the BVI
In the fast-paced world of finance, regulated investment funds in the British Virgin Islands (BVI) have become increasingly popular. This region offers numerous advantages including low taxes and a strong legal system

Andrea Ricci, CPA
Jul 19, 20255 min read


Understanding the Proper Chapter 4 Classification for W8-BEN-E Compliance and International Taxation
The W8-BEN-E form serves as a key document for foreign entities aiming to benefit from reduced withholding rates under U.S. tax treaties. Accurately classifying under Chapter 4 for W8-BEN-E compliance is critical for organizations

Andrea Ricci, CPA
Jul 16, 20254 min read
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