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Elizabeth A. McMorrow
Jul 17, 2019
CRS: Questionable Residence Alarm Bells
You received a self-certification from a new client that looks reasonable on its face but is it? Have you considered whether the client...
Elizabeth A. McMorrow
May 15, 2019
CRS: Mauritius Increases Monetary Penalties
Mauritius issued new regulations on April 23, 2019 that amend the Income Tax (Common Reporting Standard) Regulations 2018. The new...

Elizabeth A. McMorrow
Jan 29, 2019
China Bound Ex-Pats Beware!
As of January 1, 2019, ex-pats working in China who remain in-country for more than 183 days must report their global income to the...
Elizabeth A. McMorrow
Nov 12, 2018
New IRS FATCA Compliance Campaign High Risk Areas
The IRS Large Business and International division (LB&I) recently announced five new compliance campaigns including a FATCA compliance...
Elizabeth A. McMorrow
Jun 6, 2017
CRS: Anti-Avoidance & The Disgruntled Employee
Are you thinking that you have created an ingenious reporting avoidance scheme that no one can detect? Two words: disgruntled employee. ...
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