Part VII of the French-American Chamber of Commerce Presentation by international tax attorney Eugene Sherayzen of Sherayzen Law Office, Ltd. This part discusses the concept of "per se"corporations. For more information about Sherayzen law Office visit http://sherayzenlaw.com Sherayzen Law Office, PLLC specializes in offshore voluntary disclosures (OVDP, Streamlined Compliance Procedures, etc.) and international tax compliance (FBAR, FATCA, Form 8938, foreign business ownership, foreign trusts, et cetera).