Based on your financial expertise, provide your response or viewpoint on the given financial question or topic. The response format is open.

Is U.S estate tax applicable to joint brokerage account of non-US citizens if one party dies?
If the brokerage account holds US assets, such as the stock of US companies, then it may be taxable under some conditions. The rules are complex and depend on the nationality of the individuals, because the results may be affected by tax treaties between the United States and whatever country the person is from.