Override IRC with favorable US-bilateral tax treaty provisions.
US tax treaties with 60+ countries contain provisions (permanent-establishment thresholds, dividend/interest/royalty withholding caps, tie-breaker residency rules, pension exemptions) that OVERRIDE the Internal Revenue Code. Form 8833 formally invokes them — potentially cutting withholding to 0%, avoiding dual taxation, or shifting residency. Massively under-used by expats, dual citizens, and cross-border consultants.
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Multiply the $10M §1202 exclusion across multiple trusts.
4% corporate tax + 0% capital gains for bona fide residents.
Stack the $500K primary-home exclusion on top of a 1031 deferral.
Convert Traditional to Roth during sabbaticals or business-loss years.
Capitalize property taxes and interest on undeveloped land.
Deduct now, control forever, employ heirs.
Ordinary loss (not capital loss) on failed small biz — up to $100K.
Buy leveraged real estate inside your IRA — tax-deferred or tax-free.