Tax and Estate Planning for High Net Worth Chinese Clients
Jun 19, 2018
The Tax Cuts and Jobs Act of 2017 (P.L. 115-97, December 2, 2017, the “Tax Act”) introduced the most comprehensive reform to the Internal Revenue Code of 1986 since its enactment. The Tax Act not only affects U.S. citizens and residents but also significantly impacts non-U.S. persons that have a U.S. connection.