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). For more information about Sherayzen law Office visit http://sherayzenlaw.com