Droit Fiscal Américain

ROBINSON THABUKO

by: Olivier ThevozPublished on: 21/05/2026

Unauthorized LinkedIn affiliation: THEVOZ Attorney LLC clarifies that Mr. Robinson Thabuko has no connection to the firm and that corrective actions have been initiated.

US Tax
ROBINSON THABUKO

Streamlined Filing Compliance Procedures IRS

by: Olivier ThevozPublished on: 25/03/2026

Understand the key difference between non-willful conduct and reasonable cause in U.S. offshore compliance—and why proactive Streamlined filings can significantly reduce IRS penalty exposure compared to an audit scenario.

US Tax
Streamlined Filing Compliance Procedures IRS

Grantor Trusts: A Powerful Estate Planning Tool in the United States

by: Olivier ThevozPublished on: 17/03/2026

Discover how Grantor Trusts can simplify U.S. estate planning by avoiding probate, ensuring asset management in case of incapacity, protecting privacy, and facilitating succession for both U.S. residents and international investors.

US Tax
Grantor Trusts: A Powerful Estate Planning Tool in the United States

Tax Implications of Stock-Based Compensation, Transfer Pricing, and Cost-Sharing Arrangements

by: Olivier ThevozPublished on: 14/03/2026

Stock-based compensation is widely used to incentivize employees, but it raises complex tax and transfer pricing issues. This article analyzes the taxation of equity compensation, including stock options and RSUs, and examines the interaction between IRC §§83, 482, and 4501 in multinational structures.

US Tax
Tax Implications of Stock-Based Compensation, Transfer Pricing, and Cost-Sharing Arrangements