Compensation payments to nonresident alien individuals (NRAs) are subject to different withholding, income reporting and liability requirements than those that apply to U.S. citizens, permanent residents and resident aliens.

Determining Federal Insurance Contributions Act (FICA) (Social Security Old-Age, Survivors and Disability Insurance (OASDI) and Medicare) withholding, payment, and reporting obligations for cross-border employees can be a complex process, which often depends on a variety of factual and legal considerations.

Most tax planning in alternative asset management focuses on the fund and the general partner (GP). However, the management company often holds the most immediate, controllable opportunity to reduce taxable income in the form of expenses.

Andersen Global continues its expansion across Africa, with Lima Partners joining as a member firm and introducing the Andersen name in Ghana.

Andersen Managing Directors Joe Calianno and Sean Dokko’s article The Section 962 Election: Benefits, Limitations, and the Interaction with the Net CFC Tested Income High Tax Exclusion is featured in Corporate Taxation (May/June), Journal of Taxation (May/June), and Practical Tax Strategies (July 2026). The article examines the mechanics of making the election, its benefits and limitations, and provides a framework to assist practitioners in determining whether the election is appropriate for their individual shareholder clients.

Andersen Consulting expands its digital transformation platform through a Collaboration Agreement with Nuvolar, a technology consultancy specializing in cloud-based software development and advanced Salesforce implementations.

Andersen Managing Directors Bryan Collins, Bryan Keith, Max Pakaluk, Pamela Grewal, and Daniel Gespass will present at the American Bar Association (ABA) Tax Section’s 2026 May Tax Meeting on May 7-9, 2026, in Washington, D.C.

Andersen Global continues its regional growth in South Asia with the addition of Andersen in Pakistan as the latest member firm to join the global organization.

Since the enactment of the Tax Cuts and Jobs Act (TCJA) of 2017 on a temporary basis, and its permanent extension under the One Big Beautiful Bill Act (OBBBA) in 2025, Qualified Opportunity Funds (QOFs) have directed billions of dollars of investment capital into Qualified Opportunity Zones (QOZs) located in economically distressed communities across the United States.