USTB/ECI/US sourced income interplay: What Foreign-Owned E-Commerce Sellers Need to Know About U.S. Tax

by Larson Gross | Oct 27, 2026

   INSIGHTS USTB/ECI/US Sourced Income Interplay: What Foreign-Owned E-Commerce Sellers Need to Know About U.S. Tax by Larson Gross ARTICLE | October 27, 2026 In  our August article, Foreign Owned Single Member LLCs Involved in US E-commerce Should Be...

State Tax Nexus in 2026: An Operating Risk

by Larson Gross | Sep 3, 2026

   INSIGHTS State Tax Nexus in 2026: An Operating Risk by Larson Gross ARTICLE | September 3, 2026 TL;DR State tax nexus is no longer created only by offices, stores, or warehouses. A remote employee, an independent contractor, inventory held by a fulfillment...

Appeals Court Ruling Disallows Foreign Tax Credit Offset Against Net Investment Income Tax

by Larson Gross | Sep 2, 2026

   INSIGHTS Appeals Court Ruling Disallows Foreign Tax Credit Offset Against Net Investment Income Tax by Larson Gross ARTICLE | September 2, 2026 A new taxpayer-unfavorable decision by the U.S. Court of Appeals for the Federal Circuit negatively affects higher-income...

Foreign Owned Single Member LLCs Involved in US E-commerce Should Be Aware of US Tax Issues

by Larson Gross | Aug 27, 2026

   INSIGHTS Foreign Owned Single Member LLCs Involved in US E-commerce Should Be Aware of US Tax Issues by Larson Gross ARTICLE | August 27, 2026 Many times, foreign ecommerce brand owners are selling products into the US via a single member LLC.  Owners should be...

The Foreign Tax Credit Trap Costing Investors Millions

by Larson Gross | Aug 3, 2026

   INSIGHTS The Foreign Tax Credit Trap Costing Investors Millions by Larson Gross ARTICLE | August 18, 2026 TL;DR Many investors assume that paying foreign tax automatically entitles them to an equivalent U.S. foreign tax credit. In some cases, it doesn’t. For...