Yao Tang, a partner, practices in the areas of international and domestic taxation, with a focus on tax planning and tax controversy. Prior to joining the firm, Yao concentrated her practice on Investment-based Immigration (EB-5), Intracompany Transferees (L-1 visas), and U.S. tax compliance for foreign nationals. Yao also has technology industry experience from an overseas assignment in the Netherlands and has conducted extensive legal research for a government case in Macau, China.
Yao has extensive experience in advising US/foreign individuals and domestic/offshore business entities on inbound and outbound investments, including the areas of real estate, high-tech and traditional industries, which typically involves the international tax planning of cross-border business structure, entity election and setup in different states, types of US and foreign trusts, foreign tax credit analysis, and coordination with foreign legal counsels and financial advisors.
Yao also assists clients with US tax compliance of foreign financial interest, including FBARs, Subpart F and GILTI tax of Controlled Foreign Companies (CFC) and Section 962 election for individual shareholders, Passive Foreign Investment Company (PFIC). She also advises and prepares US FIRPTA withholding certificate, withholding obligations with respect of foreign partners and foreign shareholders, as well as nonresident alien with US source income.
Yao is a graduate of Southeast University (LLB 2003), University of Macau Faculty of Law (LLM 2006), Boston University School of Law (LLM Tax 2011), Suffolk University Law School (LLM 2017). Yao is admitted to practice law in Massachusetts, New York, and the Peoples Republic of China.
“Tax Consideration of US Investment”, Boston Chinese Investment Club, Feb. 17, 2017.
“Tax Planning for International Landlords and Investors with U.S. Real Estate”, Boston Asian Real Estate Professionals, Dec. 7, 2017.
“Tax Compliance – Case Studies, Issue Spotting and Compliance Requirements”, Massachusetts Association of Accountants, Jun. 18, 2021.
“U.S. Individual Income Tax and 2021 Year-end Refresher”, China Merchants Bank New York, Nov. 29, 2021.
“U.S. Individuals International Taxation”, Massachusetts Association of Accountants, Jan. 18, 2022.
“Form 5471 Preparation & Reporting of Global Intangible Low Tax Income on Corporation and Individual Income Tax Returns”, Boston Tax Institute, Jan. 26, 2022.