Mr. Sherayzen, an international tax lawyer and owner of Sherayzen Law Office, Ltd., discusses the tax definition of "Effectively Connected Income" or ECI. This episode is part of a CLE organized by the Minnesota State Bar Association International Business Law Section on January 28, 2021.

Sherayzen Law Office, Ltd. specializes in international tax planning, offshore voluntary disclosures ( Streamlined Domestic Offshore Procedures, Streamlined Foreign Offshore Procedures, Voluntary Disclosure Practice, etc.) and international tax compliance (FBAR, FATCA, Form 8938, foreign business ownership, foreign trusts, et cetera).

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