{"id":2257,"date":"2023-10-06T08:18:23","date_gmt":"2023-10-06T09:18:23","guid":{"rendered":"https:\/\/taxlogicians.com\/?page_id=2257"},"modified":"2023-10-13T17:26:43","modified_gmt":"2023-10-13T18:26:43","slug":"tax-logic-blog","status":"publish","type":"page","link":"https:\/\/taxlogicians.com\/fr\/tax-logic-blog\/","title":{"rendered":"Blog"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2257\" class=\"elementor elementor-2257\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-dbb6519 elementor-section-height-min-height elementor-section-items-top elementor-section-content-middle elementor-section-boxed elementor-section-height-default\" data-id=\"dbb6519\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7d9e1f4\" data-id=\"7d9e1f4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-20bc230 elementor-widget elementor-widget-spacer\" data-id=\"20bc230\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-acd057e elementor-widget elementor-widget-heading\" data-id=\"acd057e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Latest Articles<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cf4a22c e-flex e-con-boxed e-con e-parent\" data-id=\"cf4a22c\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-1547ba7 e-flex e-con-boxed e-con e-parent\" data-id=\"1547ba7\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-15128e6 elementor-widget elementor-widget-ucaddon_post_list\" data-id=\"15128e6\" data-element_type=\"widget\" data-widget_type=\"ucaddon_post_list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Post List -->\n\t\t<link id='font-awesome-css' href='https:\/\/taxlogicians.com\/wp-content\/plugins\/unlimited-elements-for-elementor\/assets_libraries\/font-awesome6\/fontawesome-all.min.css' type='text\/css' rel='stylesheet' >\n\t\t<link id='font-awesome-4-shim-css' href='https:\/\/taxlogicians.com\/wp-content\/plugins\/unlimited-elements-for-elementor\/assets_libraries\/font-awesome6\/fontawesome-v4-shims.min.css' type='text\/css' rel='stylesheet' >\n\n<style>\/* widget: Post List *\/\n\n\n\n#uc_post_list_elementor_15128e6\n{\n  display:grid;\n}\n\n\n#uc_post_list_elementor_15128e6 .uc_post_list_image div\n{\n  background-size:cover;\n  background-position:center;\n}\n\n\n.uc_post_list .uc_post_list_box{\n\tposition: relative;\n\toverflow: hidden;\n\tdisplay: flex;\n}\n\n#uc_post_list_elementor_15128e6 .uc_post_list_image\n{\n  flex-grow:0;\n  flex-shrink:0;\n}\n\n#uc_post_list_elementor_15128e6 .uc_post_list_image img\n{\n  width:100%;\n  display:block;\n  transition:0.3s;\n  \n}\n\n\n.uc_post_list_title a{\n\tcolor: #333333;\n    display: block;\n}\n.uc_post_list_date{\n\tfont-size: 12px;\n}\n\n#uc_post_list_elementor_15128e6 .uc_post_list_content\n{\n  display:flex;\n  flex-direction:column;\n  flex:1;\n}\n\n#uc_post_list_elementor_15128e6 .uc_more_btn{\n\n  text-align:center;\n  text-decoration:none;\n  transition:0.3s;\n}\n\n#uc_post_list_elementor_15128e6 .button-on-side\n{\n  display:flex;\n  align-items:center;\n}\n\n\n.ue-grid-item-category a\n{\n  display:inline-block;\n  font-size:10px;\n  text-transform:uppercase;\n}\n\n#uc_post_list_elementor_15128e6 .ue-meta-data\n{\n  \n  display:flex;\n\n  flex-wrap: wrap;\n  line-height:1em;\n}\n\n#uc_post_list_elementor_15128e6 .ue-grid-item-meta-data\n{\n      display:inline-flex;\n      align-items:center;\n}\n\n.ue-grid-item-meta-data\n{\n  font-size:12px;\n}\n\n#uc_post_list_elementor_15128e6 .ue-grid-item-meta-data-icon\n{\n  line-height:1em;\n}\n\n#uc_post_list_elementor_15128e6 .ue-grid-item-meta-data-icon svg\n{\n  width:1em;\n  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semaine, un nouveau changement pour la Corporate Transparency Act (loi de transparence des entreprises) aux \u00c9tats-Unis\">\n          \n            <img decoding=\"async\" src=\"https:\/\/taxlogicians.com\/wp-content\/uploads\/2024\/07\/no-cta-sign-art-768x432.png\"  src=\"https:\/\/taxlogicians.com\/wp-content\/uploads\/2024\/07\/no-cta-sign-art-768x432.png\" alt=\"no cta sign art\" width=\"768\" height=\"432\">\n        \t\n        \n      <\/a>\n    <\/div>\n  \t\t\n  \n    <div class=\"uc_post_list_content\">\n      <div class=\"uc_post_list_content_inside\">\n        \n                        \n         <div class=\"uc_post_list_title\"><a target=\"_self\" href=\"https:\/\/taxlogicians.com\/fr\/une-nouvelle-semaine-un-nouveau-changement-pour-la-corporate-transparenca-act-loi-de-transparence-des-entreprises-aux-etats-unis\/\" title=\"Une nouvelle semaine, un nouveau changement pour la Corporate Transparency Act (loi de transparence des entreprises) aux \u00c9tats-Unis\">Une nouvelle semaine, un nouveau changement pour la Corporate Transparency Act (loi de transparence des entreprises) aux \u00c9tats-Unis<\/a><\/div>\t\n         \n        <div class=\"ue-meta-data\">\n            <div class=\"ue-grid-item-meta-data\"><span class=\"ue-grid-item-meta-data-icon\"><i class='fas fa-calendar-week'><\/i><\/span>  mars 7, 2025<\/div>                                   \n            \n          \n                        \n            \n                        \n                        \n            \n              \n          <\/div>         \n                \n         <div class=\"uc_post_content\">\u00a0\n\u00c0 la suite d\u2019une s\u00e9rie d\u2019ordonnances de la Cour qui ont d\u00e9but\u00e9 en d\u00e9cembre dernier et qui ont \u00e9t\u00e9 suivies d\u2019un revirement par le secr\u00e9taire du Tr\u00e9sor, l&#8217;application de la Corporate Transparency Act (\u00ab CTA \u00bb) a \u00e9t\u00e9 tr\u00e8s restreinte. La CTA exigeait...<\/div>        \n                 \n      <\/div>\n    <\/div>\n     \n       \n  \n   <\/div>\n<div class=\"uc_post_list_box\">\n    \n  \t    <div class=\"uc_post_list_image\">\n      <a href=\"https:\/\/taxlogicians.com\/fr\/troisieme-partie-lcta-a-t-il-ete-ecarte-oui-mais-non\/\" target=\"_self\" title=\"Troisi\u00e8me partie : Le CTA a-t-il \u00e9t\u00e9 \u00e9cart\u00e9 ? Oui, mais non\">\n          \n            <img decoding=\"async\" src=\"https:\/\/taxlogicians.com\/wp-content\/uploads\/2024\/07\/no-cta-sign-art-768x432.png\"  src=\"https:\/\/taxlogicians.com\/wp-content\/uploads\/2024\/07\/no-cta-sign-art-768x432.png\" alt=\"no cta sign art\" width=\"768\" height=\"432\">\n        \t\n        \n      <\/a>\n    <\/div>\n  \t\t\n  \n    <div class=\"uc_post_list_content\">\n      <div class=\"uc_post_list_content_inside\">\n        \n                        \n         <div class=\"uc_post_list_title\"><a target=\"_self\" href=\"https:\/\/taxlogicians.com\/fr\/troisieme-partie-lcta-a-t-il-ete-ecarte-oui-mais-non\/\" title=\"Troisi\u00e8me partie : Le CTA a-t-il \u00e9t\u00e9 \u00e9cart\u00e9 ? Oui, mais non\">Troisi\u00e8me partie : Le CTA a-t-il \u00e9t\u00e9 \u00e9cart\u00e9 ? Oui, mais non<\/a><\/div>\t\n         \n        <div class=\"ue-meta-data\">\n            <div class=\"ue-grid-item-meta-data\"><span class=\"ue-grid-item-meta-data-icon\"><i class='fas fa-calendar-week'><\/i><\/span>  d\u00e9cembre 30, 2024<\/div>                                   \n            \n          \n                        \n            \n                        \n                        \n            \n              \n          <\/div>         \n                \n         <div class=\"uc_post_content\">Ce qu\u2019il faut savoir\u00a0en date du 29 d\u00e9cembre 2024\u00a0: une injonction visant la loi sur la transparence des entreprises (\u00ab\u00a0Corporate Transparency Act (CTA)\u00a0\u00bb en anglais) est en vigueur. En cons\u00e9quence, les d\u00e9clarations sur les b\u00e9n\u00e9ficiaires effectifs ne sont...<\/div>        \n                 \n      <\/div>\n    <\/div>\n     \n       \n  \n   <\/div>\n<div class=\"uc_post_list_box\">\n    \n  \t    <div class=\"uc_post_list_image\">\n      <a href=\"https:\/\/taxlogicians.com\/fr\/has-the-cta-been-over-ruled-copy-2\/\" target=\"_self\" title=\"Part II: Has the CTA been over-ruled ? - Injunction Time\">\n          \n            <img decoding=\"async\" src=\"https:\/\/taxlogicians.com\/wp-content\/uploads\/2024\/07\/no-cta-sign-art-768x432.png\"  src=\"https:\/\/taxlogicians.com\/wp-content\/uploads\/2024\/07\/no-cta-sign-art-768x432.png\" alt=\"no cta sign art\" width=\"768\" height=\"432\">\n        \t\n        \n      <\/a>\n    <\/div>\n  \t\t\n  \n    <div class=\"uc_post_list_content\">\n      <div class=\"uc_post_list_content_inside\">\n        \n                        \n         <div class=\"uc_post_list_title\"><a target=\"_self\" href=\"https:\/\/taxlogicians.com\/fr\/has-the-cta-been-over-ruled-copy-2\/\" title=\"Part II: Has the CTA been over-ruled ? - Injunction Time\">Part II: Has the CTA been over-ruled ? - Injunction Time<\/a><\/div>\t\n         \n        <div class=\"ue-meta-data\">\n            <div class=\"ue-grid-item-meta-data\"><span class=\"ue-grid-item-meta-data-icon\"><i class='fas fa-calendar-week'><\/i><\/span>  d\u00e9cembre 16, 2024<\/div>                                   \n            \n          \n                        \n            \n                        \n                        \n            \n              \n          <\/div>         \n                \n         <div class=\"uc_post_content\">At present (December 16, 2024), compliance with the Corporate Transparency Act is not required. Compliance, in the form of filing beneficial owner reports, may be done on a voluntary basis.\n\u00a0\nThis change is a result of a recent US federal district court...<\/div>        \n                 \n      <\/div>\n    <\/div>\n     \n       \n  \n   <\/div>\n<div class=\"uc_post_list_box\">\n    \n  \t    <div class=\"uc_post_list_image\">\n      <a href=\"https:\/\/taxlogicians.com\/fr\/what-is-a-tax-favored-foreign-retirement-trust-%c2%a76048-proposed-regulations-flowchart\/\" target=\"_self\" title=\"Flowchart: What is a &quot;tax-favored foreign retirement trust&quot; per \u00a76048 regulations ?\">\n          \n            <img decoding=\"async\" src=\"https:\/\/taxlogicians.com\/wp-content\/uploads\/2024\/08\/pexels-kindelmedia-7054757-768x433.jpg\"  src=\"https:\/\/taxlogicians.com\/wp-content\/uploads\/2024\/08\/pexels-kindelmedia-7054757-768x433.jpg\" alt=\"pexels-kindelmedia-7054757\" width=\"768\" height=\"433\">\n        \t\n        \n      <\/a>\n    <\/div>\n  \t\t\n  \n    <div class=\"uc_post_list_content\">\n      <div class=\"uc_post_list_content_inside\">\n        \n                        \n         <div class=\"uc_post_list_title\"><a target=\"_self\" href=\"https:\/\/taxlogicians.com\/fr\/what-is-a-tax-favored-foreign-retirement-trust-%c2%a76048-proposed-regulations-flowchart\/\" title=\"Flowchart: What is a &quot;tax-favored foreign retirement trust&quot; per \u00a76048 regulations ?\">Flowchart: What is a \"tax-favored foreign retirement trust\" per \u00a76048 regulations ?<\/a><\/div>\t\n         \n        <div class=\"ue-meta-data\">\n            <div class=\"ue-grid-item-meta-data\"><span class=\"ue-grid-item-meta-data-icon\"><i class='fas fa-calendar-week'><\/i><\/span>  ao\u00fbt 14, 2024<\/div>                                   \n            \n          \n                        \n            \n                        \n                        \n            \n              \n          <\/div>         \n                \n         <div class=\"uc_post_content\">The below flowchart helps you determine if a foreign retirement account may qualify as a tax-favored foreign retirement trust; of course, this is not intended to be legal nor tax advice.\nThis flowchart expands upon the article written for Bloomberg&#8217;s...<\/div>        \n                 \n      <\/div>\n    <\/div>\n     \n       \n  \n   <\/div>\n<div class=\"uc_post_list_box\">\n    \n  \t    <div class=\"uc_post_list_image\">\n      <a href=\"https:\/\/taxlogicians.com\/fr\/has-the-cta-been-over-ruled\/\" target=\"_self\" title=\"Has the CTA been over-ruled ?\">\n          \n            <img decoding=\"async\" src=\"https:\/\/taxlogicians.com\/wp-content\/uploads\/2024\/07\/no-cta-sign-art-768x432.png\"  src=\"https:\/\/taxlogicians.com\/wp-content\/uploads\/2024\/07\/no-cta-sign-art-768x432.png\" alt=\"no cta sign art\" width=\"768\" height=\"432\">\n        \t\n        \n      <\/a>\n    <\/div>\n  \t\t\n  \n    <div class=\"uc_post_list_content\">\n      <div class=\"uc_post_list_content_inside\">\n        \n                        \n         <div class=\"uc_post_list_title\"><a target=\"_self\" href=\"https:\/\/taxlogicians.com\/fr\/has-the-cta-been-over-ruled\/\" title=\"Has the CTA been over-ruled ?\">Has the CTA been over-ruled ?<\/a><\/div>\t\n         \n        <div class=\"ue-meta-data\">\n            <div class=\"ue-grid-item-meta-data\"><span class=\"ue-grid-item-meta-data-icon\"><i class='fas fa-calendar-week'><\/i><\/span>  avril 2, 2024<\/div>                                   \n            \n          \n                        \n            \n                        \n                        \n            \n              \n          <\/div>         \n                \n         <div class=\"uc_post_content\">The recent (March 1, 2024) US court ruling[i] in federal district court deemed the Corporate Transparency Act (\u201cCTA\u201d) unconstitutional. &nbsp;\n\n\nFinCEN subsequently (March 4, 2024) stated it will not require compliance with the CTA for the plaintiffs...<\/div>        \n                 \n      <\/div>\n    <\/div>\n     \n       \n  \n   <\/div>\n<div class=\"uc_post_list_box\">\n    \n  \t    <div class=\"uc_post_list_image\">\n      <a href=\"https:\/\/taxlogicians.com\/fr\/fincens-new-foreign-pooled-investment-vehicle-rule-understanding-the-reporting-requirements\/\" target=\"_self\" title=\"FinCEN&#039;s New Foreign Pooled Investment Vehicle Rule: Understanding the Reporting Requirements\">\n          \n            <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/taxlogicians.com\/wp-content\/uploads\/2023\/11\/dollars-and-euros-puzzle-piece-768x512.png\"  src=\"https:\/\/taxlogicians.com\/wp-content\/uploads\/2023\/11\/dollars-and-euros-puzzle-piece-768x512.png\" alt=\"dollars and euros puzzle piece\" width=\"768\" height=\"512\">\n        \t\n        \n      <\/a>\n    <\/div>\n  \t\t\n  \n    <div class=\"uc_post_list_content\">\n      <div class=\"uc_post_list_content_inside\">\n        \n                        \n         <div class=\"uc_post_list_title\"><a target=\"_self\" href=\"https:\/\/taxlogicians.com\/fr\/fincens-new-foreign-pooled-investment-vehicle-rule-understanding-the-reporting-requirements\/\" title=\"FinCEN&#039;s New Foreign Pooled Investment Vehicle Rule: Understanding the Reporting Requirements\">FinCEN's New Foreign Pooled Investment Vehicle Rule: Understanding the Reporting Requirements<\/a><\/div>\t\n         \n        <div class=\"ue-meta-data\">\n            <div class=\"ue-grid-item-meta-data\"><span class=\"ue-grid-item-meta-data-icon\"><i class='fas fa-calendar-week'><\/i><\/span>  novembre 30, 2023<\/div>                                   \n            \n          \n                        \n            \n                        \n                        \n            \n              \n          <\/div>         \n                \n         <div class=\"uc_post_content\">Background refresher on the Corporate Transparency Act: What is the CTA? \u2013 Tax Logicians\n\u00a0\nThe CTA imposes specific reporting requirements on entities formed under the laws of foreign (non-US) countries that would otherwise qualify for reporting exemptions...<\/div>        \n                 \n      <\/div>\n    <\/div>\n     \n       \n  \n   <\/div>\n\n<\/div>\n\n\n  <div id=\"uc_post_list_elementor_15128e6_empty_message\" class=\"ue-no-posts-found\"  style=\"display:none\" >No posts found<\/div>\n\n\n<!-- end Post List -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-27d08b1 e-flex e-con-boxed e-con e-parent\" data-id=\"27d08b1\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8aa56e4 elementor-widget elementor-widget-ucaddon_archive_pagination\" data-id=\"8aa56e4\" data-element_type=\"widget\" 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