{"id":5002,"date":"2023-04-07T17:46:02","date_gmt":"2023-04-07T17:46:02","guid":{"rendered":"https:\/\/sftaxcounsel.com\/?page_id=5002"},"modified":"2024-03-15T00:01:38","modified_gmt":"2024-03-15T00:01:38","slug":"publications","status":"publish","type":"page","link":"https:\/\/sftaxcounsel.com\/publications\/","title":{"rendered":"Publications"},"content":{"rendered":"\n<p><a href=\"https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2024\/03\/Tax-Bulletin_SPRING_2024_Vol.-XLI-No.-1-1.pdf\" data-type=\"link\" data-id=\"https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2024\/03\/Tax-Bulletin_SPRING_2024_Vol.-XLI-No.-1-1.pdf\">Florida State Bar Journal<\/a><\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"482\" height=\"627\" src=\"https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2024\/03\/Screenshot-2024-03-14-195517.png\" alt=\"\" class=\"wp-image-5483\" style=\"aspect-ratio:0.7687400318979266;width:193px;height:auto\" srcset=\"https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2024\/03\/Screenshot-2024-03-14-195517.png 482w, https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2024\/03\/Screenshot-2024-03-14-195517-231x300.png 231w, https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2024\/03\/Screenshot-2024-03-14-195517-320x416.png 320w, https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2024\/03\/Screenshot-2024-03-14-195517-360x468.png 360w\" sizes=\"(max-width: 482px) 100vw, 482px\" \/><\/figure>\n\n\n\n<p><a href=\"https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/12\/Scan_20231214_130444.pdf\">Thomson Reuter CHECKPOINT Integrated Estate Planning Trusts<\/a><\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"506\" height=\"657\" src=\"https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/12\/1215Capture.png\" alt=\"\" class=\"wp-image-5318\" style=\"aspect-ratio:0.7701674277016742;width:190px;height:auto\" srcset=\"https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/12\/1215Capture.png 506w, https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/12\/1215Capture-231x300.png 231w, https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/12\/1215Capture-320x415.png 320w, https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/12\/1215Capture-360x467.png 360w\" sizes=\"(max-width: 506px) 100vw, 506px\" \/><\/figure>\n\n\n\n<p><a href=\"https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/11\/Anthony-article.pdf\">Thomson Reuter CHECKPOINT Practical Tax Strategies<\/a><\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"634\" height=\"809\" src=\"https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/11\/1128Capture.png\" alt=\"\" class=\"wp-image-5293\" style=\"aspect-ratio:0.7836835599505563;width:191px;height:auto\" srcset=\"https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/11\/1128Capture.png 634w, https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/11\/1128Capture-235x300.png 235w, https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/11\/1128Capture-320x408.png 320w, https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/11\/1128Capture-360x459.png 360w\" sizes=\"(max-width: 634px) 100vw, 634px\" \/><\/figure>\n\n\n\n<p><a href=\"https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/10\/Scan_20231017_132621-1.pdf\">Thomson Reuter CHECKPOINT U.S.-Hungary Tax Treaty<\/a><\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"540\" height=\"694\" src=\"https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/10\/1017Capture.png\" alt=\"\" class=\"wp-image-5231\" style=\"aspect-ratio:0.7780979827089337;width:191px;height:auto\" srcset=\"https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/10\/1017Capture.png 540w, https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/10\/1017Capture-233x300.png 233w, https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/10\/1017Capture-320x411.png 320w, https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/10\/1017Capture-360x463.png 360w\" sizes=\"(max-width: 540px) 100vw, 540px\" \/><\/figure>\n\n\n\n<p><a href=\"https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/09\/AVD-Article.pdf\">Thomson Reuters CHECKPOINT Cross-Border Estate Planning<\/a><\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"541\" height=\"693\" src=\"https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/09\/912Capture.png\" alt=\"\" class=\"wp-image-5209\" style=\"width:191px;height:245px\" srcset=\"https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/09\/912Capture.png 541w, https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/09\/912Capture-234x300.png 234w, https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/09\/912Capture-320x410.png 320w, https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/09\/912Capture-360x461.png 360w\" sizes=\"(max-width: 541px) 100vw, 541px\" \/><\/figure>\n\n\n\n<p><a href=\"https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/08\/Scan_20230824_141800-1-1.pdf\">Thomson Reuters CHECKPOINT&#8221;: International Taxation<\/a><\/p>\n\n\n\n<figure class=\"wp-block-image is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"573\" height=\"740\" src=\"https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/08\/824Capture.png\" alt=\"\" class=\"wp-image-5164\" style=\"width:177px;height:229px\" srcset=\"https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/08\/824Capture.png 573w, https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/08\/824Capture-232x300.png 232w, https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/08\/824Capture-320x413.png 320w, https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/08\/824Capture-360x465.png 360w\" sizes=\"(max-width: 573px) 100vw, 573px\" \/><\/figure>\n\n\n\n<p><a href=\"https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/07\/Anthony-Article-july-2023.pdf\">Thomson Reuters CHECKPOINT: Cross Border Mergers and Acquisitions<\/a><\/p>\n\n\n\n<figure class=\"wp-block-image is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"515\" height=\"655\" src=\"https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/07\/image.png\" alt=\"\" class=\"wp-image-5109\" style=\"width:188px;height:239px\" srcset=\"https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/07\/image.png 515w, https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/07\/image-236x300.png 236w, https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/07\/image-320x407.png 320w, https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/07\/image-360x458.png 360w\" sizes=\"(max-width: 515px) 100vw, 515px\" \/><\/figure>\n\n\n\n<p><a href=\"https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/06\/practical-tax-strategies-June-2023.pdf\">Thomson Reuters CHECKPOINT Practical Tax Strategies<\/a><\/p>\n\n\n\n<figure class=\"wp-block-image is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"507\" height=\"661\" src=\"https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/06\/image-1.png\" alt=\"\" class=\"wp-image-5099\" style=\"width:177px;height:231px\" srcset=\"https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/06\/image-1.png 507w, https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/06\/image-1-230x300.png 230w, https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/06\/image-1-320x417.png 320w, https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/06\/image-1-360x469.png 360w\" sizes=\"(max-width: 507px) 100vw, 507px\" \/><\/figure>\n\n\n\n<p>ARTICLES<\/p>\n\n\n\n<p>REAL ESTATE INVESTMENT TRUSTS<\/p>\n\n\n\n<p>THE CORPORATE TRANSPARENCY ACT<\/p>\n\n\n\n<p>THE CORPORATE MINIMUM TAX<\/p>\n\n\n\n<p>THE FOREIGN TAX CREDIT by Anthony Diosdi<\/p>\n\n\n\n<p><a href=\"https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/06\/estate-planning-1.pdf\">Thomson Reuters CHECKPOINT Estate Planning<\/a><\/p>\n\n\n\n<figure class=\"wp-block-image is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"507\" height=\"660\" src=\"https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/06\/image.png\" alt=\"\" class=\"wp-image-5095\" style=\"width:182px;height:237px\" srcset=\"https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/06\/image.png 507w, https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/06\/image-230x300.png 230w, https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/06\/image-320x417.png 320w, https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/06\/image-360x469.png 360w\" sizes=\"(max-width: 507px) 100vw, 507px\" \/><\/figure>\n\n\n\n<p>Articles<\/p>\n\n\n\n<p>ESATE PLANNING FOR FOREIGN CLIENTS <\/p>\n\n\n\n<p>FROM INVESTMENT VEHICLES TO TREATIES &#8211; WHAT FOREIGN INVERSORS NEED TO KNOW ABOUT CROSS-BORDER ESTATE PLANNING by Anthony Diosdi<\/p>\n\n\n\n<p>MANAGING ASSITS AFTER FIRST DEATH<\/p>\n\n\n\n<p><a href=\"https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/04\/JCT-May-June-2023-2.pdf\">Thomson Reuters CHECKPOINT Corporate Taxation<\/a><\/p>\n\n\n\n<figure class=\"wp-block-image is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"549\" height=\"706\" src=\"https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/04\/Capture.png\" alt=\"CHECKPINT\" class=\"wp-image-5007\" style=\"width:173px;height:222px\" srcset=\"https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/04\/Capture.png 549w, https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/04\/Capture-233x300.png 233w, https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/04\/Capture-320x412.png 320w, https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/04\/Capture-360x463.png 360w\" sizes=\"(max-width: 549px) 100vw, 549px\" \/><\/figure>\n\n\n\n<p> ARTICLES <\/p>\n\n\n\n<p>THE INBOUND FOREIGN CORPORATION: KNOWING WHEN ITS INCOME IS U.S. EFFECTIVELY CONNECTED INCOME page  <br>3 JERALD DAVID AUGUST  <\/p>\n\n\n\n<p>TAXATION OF THE MODERN DAY CROSS-BORDER MERGER AND ACQUISITION page 34 ANTHONY DIOSDI <\/p>\n\n\n\n<p>COLUMNS CORPORATE ORGANIZATIONS &amp; REORGANIZATIONS page 43 The \u201cDeep Structure\u201d of the Dividend Exception ROBERT RIZZ <\/p>\n\n\n\n<p><a href=\"https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/04\/PTS-April-2023.pdf\">Thomson Reuters CHECKPOINT Practical Tax Strategies<\/a><\/p>\n\n\n\n<figure class=\"wp-block-image is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"583\" height=\"709\" src=\"https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/04\/2Capture.png\" alt=\"\" class=\"wp-image-5013\" style=\"width:170px;height:207px\" srcset=\"https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/04\/2Capture.png 583w, https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/04\/2Capture-247x300.png 247w, https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/04\/2Capture-320x389.png 320w, https:\/\/sftaxcounsel.com\/wp-content\/uploads\/2023\/04\/2Capture-360x438.png 360w\" sizes=\"(max-width: 583px) 100vw, 583px\" \/><\/figure>\n\n\n\n<p>Articles<\/p>\n\n\n\n<p>&#8220;REAL ESTATE PARTNERSHIP LOSSES&#8221; page 22 by THOMAS M DALTON, BRABARA LOUGEE, and LOREN MARCHEM<\/p>\n\n\n\n<p>&#8220;INTERNATIONAL PENALTIES&#8221; Page 26 by ANTHONY DIOSDI<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Florida State Bar Journal Thomson Reuter CHECKPOINT Integrated Estate Planning Trusts Thomson Reuter CHECKPOINT Practical Tax Strategies Thomson Reuter CHECKPOINT U.S.-Hungary Tax Treaty Thomson Reuters CHECKPOINT Cross-Border Estate Planning Thomson Reuters CHECKPOINT&#8221;: International Taxation Thomson Reuters CHECKPOINT: Cross Border Mergers and Acquisitions Thomson Reuters CHECKPOINT Practical Tax Strategies ARTICLES REAL ESTATE INVESTMENT TRUSTS THE CORPORATE [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":5010,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"templates\/secondary-template.php","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"_links":{"self":[{"href":"https:\/\/sftaxcounsel.com\/wp-json\/wp\/v2\/pages\/5002"}],"collection":[{"href":"https:\/\/sftaxcounsel.com\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sftaxcounsel.com\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sftaxcounsel.com\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/sftaxcounsel.com\/wp-json\/wp\/v2\/comments?post=5002"}],"version-history":[{"count":27,"href":"https:\/\/sftaxcounsel.com\/wp-json\/wp\/v2\/pages\/5002\/revisions"}],"predecessor-version":[{"id":5486,"href":"https:\/\/sftaxcounsel.com\/wp-json\/wp\/v2\/pages\/5002\/revisions\/5486"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sftaxcounsel.com\/wp-json\/wp\/v2\/media\/5010"}],"wp:attachment":[{"href":"https:\/\/sftaxcounsel.com\/wp-json\/wp\/v2\/media?parent=5002"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}