International Tax Compliance
A dedicated cross-border practice for foreign investors, U.S. persons with global assets, and multinational businesses.
Overview
International tax rules change constantly and penalties are severe. GEMRT has built a dedicated international tax practice around the reality that most of our clients — whether Miami-based families or Latin American investors — operate across multiple jurisdictions.
We bridge U.S. requirements with local realities in Latin America and Europe, coordinating with foreign advisors to deliver a coherent strategy rather than disconnected filings.
What we deliver
- FBAR (FinCEN 114) and FATCA (Form 8938) compliance
- Forms 5471, 5472, 8865, 8858, 926, 3520, and 3520-A preparation
- Controlled Foreign Corporation (CFC) and GILTI analysis
- Subpart F income calculations
- Transfer pricing documentation and Section 482 support
- U.S. tax treaty analysis and treaty-based return positions
- Pre-immigration and expatriation tax planning
- Inbound and outbound investment structuring
- Foreign trust reporting and planning
- ITIN applications and nonresident individual returns (1040-NR)
Who it's for
- Foreign investors with U.S. real estate or business interests
- U.S. citizens and green-card holders with foreign accounts, investments, or businesses
- Families with members in multiple countries
- Companies with foreign subsidiaries or cross-border transactions
- Individuals planning immigration to or expatriation from the United States
How we work
Every GEMRT engagement follows a consistent pattern: a scoping conversation with a partner, a written engagement letter with clear deliverables and fees, and partner-level involvement throughout. You will not be handed off to rotating junior staff once the engagement letter is signed.
For ongoing work, we recommend quarterly touchpoints so planning opportunities are caught early and surprises are avoided. For project work, we scope tightly, execute, and move on.
Frequently asked questions
What is FBAR and who has to file it?
The FBAR (FinCEN Form 114) is a Report of Foreign Bank and Financial Accounts. U.S. persons with foreign financial accounts exceeding $10,000 in aggregate at any point during the year must file it annually. Penalties for non-filing are significant — GEMRT routinely assists clients with first-time filings and streamlined compliance procedures.
Do I need to report foreign assets if I'm moving to the U.S.?
Yes, once you become a U.S. tax resident. GEMRT provides pre-immigration tax planning to structure assets efficiently before residency begins, which can meaningfully reduce future U.S. tax exposure.
Can GEMRT coordinate with my tax advisor in Brazil, Argentina, or Spain?
Yes. Cross-border engagements routinely involve coordination with foreign counsel and tax advisors. The firm's experience across Latin America and Europe means we work in familiar territory, not from scratch.