If you are a non-US shareholder of a corporation, then you have likely faced some difficulties when it comes to tax considerations. Maybe you have also noticed that it can be difficult to discern the difference between a US shareholder and a non-US shareholder. This article will provide general information

This article will provide a general understanding of how to make a Qualified Electing Fund (QEF) election as well as some of the effects that these elections can have.