Selection Of a Tax Favored Jurisdiction For U.S. Investment: Analyzing the Protections And the Costs." International Estate Planning Principles and Strategies. Ed. Kozusko, Donald D., and Jeffrey A. Schoenblum.
Armstrong & Hastings, Estate of Charania v. Commissioner, 133 T.C. No. 7 (9/14/2009); Inadequate Planning and Confused Post Mortem Strategy Permit a Debatable Application of Foreign Law to Ensnare a Foreign Estate in a US Estate Tax Trap
Management of Investment Asset Basis For Arriving and Departing Aliens - Time To Reexamine The Assumption That The U.S. Is The "High Tax" Jurisdiction?