Tax Immigration

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Cash Payments to Workers; Convenience or Crime?

A common technique used to pay immigrants who are ineligible to lawfully work and to pay lawful workers "offbook" in order to reduce reported payroll for workers compensation and other purposes is to pay workers wholly or...more

Immigration and Taxation: Tools for Navigating Through Alien Territory

A client recently asked if a foreign national employee was subject to federal withholding taxes. Naturally, since the question involved the U.S. tax code the answer, like the code, is complicated. Fortunately, the IRS has...more

A U.S. Employer’s Guide to Basic UK Employment and Immigration Laws

UK employment law is constantly developing and it has been challenging for employers to keep up with the changes in recent years. All employers in the UK, no matter how big or small, are required to comply with these laws or...more

Chancellor Scraps Permanent Non-Dom Status!

Until now, the UK has been one of the most welcoming jurisdictions in Europe where non-UK-domiciled individuals could live. Today, Chancellor George Osborne announced in his Summer Budget that from April 2017 the rules...more

Income tax consequences of US visas

Newcomers to the United States on temporary visas may be unpleasantly surprised at the income tax consequences. A little advance planning with tax and immigration professionals can go a long way towards mitigating income...more

Under the Dome: Inside the Maine State House

Under the Dome: Inside the Maine State House provides a high-level overview of recent activity at the Maine State House. Budget Approved by Legislature - Early Wednesday morning the Maine House and Senate...more

When Is Paying an Honorarium Permissible?

Determining when is appropriate to pay an honorarium to a foreign national on a visitor’s visa often presents a conundrum. Our immigration system is nothing short of complicated with its alphabet soup of visas, but paying a...more

Estate Planning for Non-U.S. Citizens

In This Presentation: - Basic Rules - Determination of Residency for Estate Tax purposes - Tax Rules - Estate and Gift Tax Treaties - Asset Situs Rules - Taxation of Life Insurance...more

EB What? Considering Other Alternatives to the EB-5 Visa

Overview - The EB-5 Visa program has been widely promoted as a legal basis for foreign business owners to gain conditional residency followed by permanent residency in the United States. The program is a great solution...more

Coming to America Part II: Legal & Cultural Challenges for Emerging Companies

In our last post “Coming to America Part I,” we discussed why emerging companies would choose enter the US market to do business. In this post, we will discuss the many interrelated legal and cultural factors non-US companies...more

North Carolina General Assembly Week in Review

Members of the North Carolina General Assembly had a full schedule this week, considering bills on everything from taxes and job incentives to whether the governor should be elected on a team ticket. Both chambers are slated...more

Manatt on Health Reform: Weekly Highlights - April 2015

Early data emerges on the impact of Medicaid expansion on states’ budgets and enrollees’ healthy behaviors. Read on for the latest in state and federal health reform updates and Manatt’s staffing announcement. ...more

Coming to America (for Business) - Using the L1 Visa as an Alternative to EB 5

Overview - As a long term veteran of the financial services industry, I have learned that in many cases, people do not “buy” a product or service but instead are “sold”” the product or service that the advisor is...more

States Start Mandating Use of E-Verify

The use of E-Verify – a computer system provided to employers by the United States Citizenship and Immigration Service (USCIS) that allows employers to verify the employment eligibility of newly-hired employees – has exploded...more

As Expatriations Increase, Potential Relief for “Accidental” U.S. Citizens

According to Treasury reports, 3,417 U.S. citizens relinquished their U.S. citizenship in 2014, which is more than the number of expatriations reported in prior years. As required by law, the Treasury publishes a quarterly...more

Manatt on Health Reform: Weekly Highlights - February 2015 #3

Although the official February 15th enrollment deadline has now passed, the 2015 open enrollment period isn’t over for the Federally-facilitated Marketplace (FFM) and many State-based Marketplaces (SBMs).While the FFM...more

Be Careful for What You Wish For! - Reconsidering the Tax Traps of the EB-5 Visa

EB-5 Visas have been widely promoted as a legal basis for foreign business owners to gain conditional residency followed by permanent residency in the United States. Nothing hard to understand about that. The combination of...more

National Security: Removing Barriers to Intra-Governmental Sharing of Information

The House of Commons in Canada is back in session. The federal Conservative Government wasted no time in introducing sweeping anti-terrorism bill (Bill C-51, the Anti-terrorism Act, 2015). I canvassed the legislative and...more

CBP Designates Preferred Ports of Entry for First-Time Canadian TN and L-1 Applicants

U.S. Customs and Border Protection (CBP) is the agency charged with overseeing and facilitating international travel and trade across the borders of the United States. The CBP’s mandate includes responsibility over...more

2015 Regulatory Challenges Burdening Manufacturers

As we roll into the new year, this edition of the Manufacturing Industry Advisor takes a look at some of the key regulatory issues that manufacturers will be facing in 2015. Based on recent discussions with key legislative...more

The New Balance of Power: What the 114th Congress Means for Business

As the now-lame-duck U.S. Congress convenes for its final legislative session of 2014, the 114th U.S. Congress is gearing up for action. Officeholders on both sides of the aisle are preparing for the shift to Republican...more

Bye Bye Brazil – Considerações Tributárias no Planejamento de Investimento Brasileiro dentro dos Estados Unidos - Parte 1

Sou advogado tributário americano. Me formei na academia militar do exército americano em West Point, Nova Iorque. Me graduei em Espanhol e Português. Meus professores eram um tentente coronel do exercito brasileiro formado...more

Informal Surrender Of Green Card Doesn’t Work

The recent decision of the U.S.Tax Court, in Gerd Topsnik, (2014) makes it clear that an “informal” surrender of a Green Card, while recognized under immigration laws is not recognized for tax purposes....more

Bye Bye Brazil! - Tax Planning Considerations for Brazilian Investment in the United States: Part 3 - Inbound Investment Real...

As an undergraduate at West Point, I was a Spanish and Portuguese major. My Brazilian “thing” had already started a decade earlier as a ten year old growing up in the Panama Canal Zone seeing Pele play for his Brazilian team...more

FICA Payroll Taxes Must Be Withheld From Employees Switching From F-1 To H-1B Status*

As a reminder, employers need to be mindful when foreign national employees change from a nonimmigrant status exempt from Social Security and Medicare withholding under the Federal Insurance Contributions Act (FICA) to a...more

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