Immigration Tax

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Cap-Subject H-1Bs Will Be Effective October 1

On October 1, 2014, FY 2015 H-1B cap-subject visa petitions will be valid. Individuals in possession of valid H-1B petitions must take appropriate action to demonstrate work authorization for the petitioning employer. For...more

International Tax Compliance Update: Renouncing U.S. Citizenship to Avoid Taxes: Is It Worth It?

As we have reported previously in recent years the United States has intensified its efforts to force United States persons to disclose assets they hold and income they earn abroad. Two prominent examples of these efforts are...more

Check-the-Box Elections: Relevance in the International Context

One of the most powerful tools in cross-border tax planning is the ability to make a “check-the-box” election. Pursuant to the entity classification regulations under Internal Revenue Code §7701 (the “check-the-box...more

The Comity of Nations in a Technological World: Beyond the Border Action Plan

Canada and the United States share the world’s longest international border – more than 5,500 miles coast to coast and more than 7,000 miles when Alaska is included. In 2013, Canada and the United States engaged in more than...more

Watch Out! Telephone Scams Targeting Foreign Nationals on the Rise

In recent weeks there has been an increase in telephone scams that are designed to fraudulently elicit money and personal information from foreign nationals. U.S. Citizenship and Immigration Services (USCIS) has warned...more

U.K. Law for the U.S. Employer, Part III: Withholding Obligations and Immigration

The final post in this three-part series on U.K. employment laws covers the withholding and immigration obligations facing U.K. employers....more

Who Is a U.S. Person? Disparities Between U.S. Tax and Immigration Law

The question of who is a U.S. person has always been relevant for tax purposes because it determines who is subject to (a) U.S. income, gift and estate tax, (b) filing Foreign Bank Account Reports (FBARs), and (c) the ‘‘exit...more

What Green Card Holders Need to Know When Filing Tax Return

The U.S. tax filing deadline is fast approaching on April 15, 2014. Green card holders often have a number of questions when it comes to tax obligations. As we explained in this recent post, green card holders are generally...more

Are Green Card Holders Subject to Tax Reporting Obligations?

Tax season is upon us and Americans across the country are busy preparing their state and federal income tax returns. Many green card holders wonder whether they are subject to U.S. tax reporting obligations and, if so, what...more

Utah Employment Law Letter - February 2014: WORKPLACE ISSUES: Legalization of same-sex marriage in Utah will affect employers

Traditionally, marriage has been defined in the United States and in the state of Utah as a legal relationship between a man and a woman. In 1996, Congress passed the Defense of Marriage Act (DOMA), which allowed states to...more

2014 Washington Outlook

In this issue: - Overview - Tax Reform Outlook - Immigration Outlook - Health Care Outlook - Telecommunications Outlook - Energy Outlook - Financial Services Outlook -...more

Morgan Lewis Analysis: The 2014 State of the Union Address

President Obama used the opening of his State of the Union address to acknowledge the current political divide in Washington. One of his first attempts to move the government from partisanship to partnership was a brief...more

Analysis: The State of the Union in 2014

INTRODUCTION - On Tuesday, President Barack Obama delivered his fifth State of the Union Address before a joint session of the 113th Congress. In setting forth his priorities for the remainder of the year, he...more

Report Indicates Wealthy Chinese to Emigrate to US

Many foreigners crave United States citizenship even though it comes with corresponding obligations and responsibilities (i.e., think about tax compliance). CBS News previously wrote about pregnant women from foreign...more

Getting a Green Card Subjects Noncitizens to U.S. Foreign Bank Account Reporting Requirements

A resident or citizen of a country other than the United States who obtains lawful permanent resident status in the United States, often referred to as a “green card,” becomes a resident of the United States for U.S. income...more

New California Employment Laws for 2014

With another year comes another new set of laws for California employers; what else would you expect from sending a bunch of legislators to Sacramento? Here is an overview of the highlights (or lowlights, depending on your...more

Labor & Employment E-Note - November 14, 2013

In This Issue: - High Court Takes on Union Strategy to Push Neutrality Agreements - Justices Consider Pay for Union Workers to Don Safety Gear - Appeals Court Rules for Employers Over Birth Control Coverage -...more

Windsor & DOMA: Issues for Cross-Border Employers

On June 26, 2013, the U.S. Supreme Court ruled in U.S. v. Windsor that Section 3 of the Defense of Marriage Act (“DOMA”), which defined “marriage” as strictly between opposite-sex couples and “spouse” as referring only to a...more

Global HR Hot Topic - October 2013: "Floating” Employment Toolkit

When a multinational business or nonprofit decides to launch a presence in some foreign market where it has never done business before by opening a new local office, a new facility or a new factory, its path is clear: The...more

Leaving Mainland America Yet Remaining in the United States—Puerto Rican Residency as an Alternative To Expatriation

OVERVIEW - One of the news items that generates political fireworks each year is the number and names of famous Americans who renounce their U.S. citizenship. According to the Wall Street Journal, the United States is...more

Labor & Employment E-Note - September 12, 2013

In This Issue: - A.F.L.- C.I.O. Seeks to Lure Nonunion Workers to Boost Ranks - Appeals Court Affirms Unions Can Organize Smaller Units - IRS to Begin Classifying Automatic Gratuities as Taxable Wages - More...more

Portugal for Expats: Less Tax and Investor's Visa

Moving into another country prompts all kinds of questions and tax and immigration issues always stand front and center. Portugal is getting to grips with these two in a fresh, easy and innovative way, turning into a very...more

Be Careful What You Wish For…

By now, most of our readers are familiar with the Supreme Court’s decision eliminating the Federal government’s ability to define marriage as that between “one man and one woman” from the Defense of Marriage Act or “DOMA”....more

The Price of Leaving: Renouncing U.S. Citizenship Comes with Costly Consequences

The United States is one of the few countries to tax the worldwide-earned income of its citizens and permanent residents. Millions of American citizens residing outside the U.S. have no direct ties to their home country since...more

The Supreme Court's DOMA Decision Raises More Questions Than It Answers

With the Supreme Court's decision on the constitutionality of part of the Defense of Marriage Act, P.L. 104-199 (DOMA), Edith Windsor, the plaintiff, joins the likes of Beulah Crane (Crane, 331 U.S 1 (1947)), Mary Archer...more

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