Your Blog - US Tax Law
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US Tax Law
Olivier Thevoz, Tax Attorney in New York
Grantor Trusts: A Powerful Estate Planning Tool in the United States
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. reside... ...more
US Tax
March 17, 2026•12 min read
Tax Implications of Stock-Based Compensation, Transfer Pricing, and Cost-Sharing Arrangements
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 opti... ...more
US Tax
March 14, 2026•8 min read
Legal Challenge Filed Against Trump Administration’s Global Tariffs
Twenty-four U.S. states have filed suit in the Court of International Trade challenging global tariffs imposed under Section 122 of the Trade Act of 1974. ...more
US Tax
March 06, 2026•2 min read
Implementing the Supreme Court’s Decision: The Court of International Trade Orders Removal of IEEPA Tariffs
The U.S. Court of International Trade ordered CBP to liquidate certain import entries without IEEPA tariffs following the Supreme Court’s decision invalidating those duties. The ruling may lead to sig... ...more
US Tax
March 05, 2026•14 min read
U.S. Exit Tax and Swiss Occupational Pension Plans (LPP)
Renouncing U.S. citizenship may trigger significant Exit Tax exposure, particularly on Swiss LPP pension capital. Understanding IRC §877A and Covered Expatriate rules is essential for international we... ...more
US Tax
February 26, 2026•7 min read
U.S. Estate Tax and Prior Gifts: A Critical Risk in International Estate Planning
How prior lifetime gifts can impact U.S. Estate Tax calculations and treaty credit planning for European investors and family offices. ...more
US Tax
February 15, 2026•4 min read
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