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Tax Glossary
What Is “Power of Appointment”?
A power of appointment is a specific legal right granted within a will or a trust document that authorizes a...
Tax Glossary
What Is “Political Campaign Activity”?
Political campaign activity refers to any deliberate action taken by an individual or organization to support or oppose a candidate...
Tax Glossary
What Is “Personal Representative”?
A personal representative is an individual or institution legally authorized to manage and settle the financial affairs of someone who...
Tax Glossary
What Is “Personal Property Tax”?
Personal property tax is an annual tax levied by state or local governments on movable assets owned by individuals or...
Tax Glossary
What Is Permanent Establishment?
A permanent establishment (PE) is a foundational tax concept used in international agreements to define a fixed, stable place of...
Tax Glossary
What Is “Pass-Through Entity Tax”?
A pass-through entity tax (PTET) is an optional, state-level tax that allows partnerships, S corporations, and certain limited liability companies...
World Cup - USA
Following Your Team Across Borders: Tax and Customs Rules for the US, Canada, and Mexico
Excited international football fans reviewing their travel documents and maps at a cafe before crossing the border. The 2026 FIFA...
World Cup - USA
Selling Merch or Working Cash Jobs at the World Cup? Why Foreign Fans Risk Deportation and Tax Fines
A stressed foreign tourist being questioned by authorities outside a US stadium during the World Cup. The 2026 FIFA World...
World Cup - USA
US Customs Rules for World Cup Fans: How Much Alcohol, Cash, and Merch Can You Bring?
Excited international football fans organizing their luggage and travel documents at a US airport customs checkpoint. The 2026 FIFA World...
World Cup - USA
Can Foreigners Resell World Cup Tickets in the US? Tax Rules You Must Know
A stressed foreign football fan trying to unlock frozen funds on a ticketing app during the 2026 World Cup. The...