Dual Citizenship

News & Analysis as of

Update to New U.S. Visa Waiver Program Changes

Further details have emerged regarding new U.S. rules restricting use of the Visa Waiver Program (VWP) for dual nationals of Iran, Iraq, Syria and Sudan, as well as individuals who have traveled to these countries within the...more

ESTA Travel Warning Update – Approval Revoked for Travelers who are Nationals of Iran, Iraq, Syria or Sudan

The Department of State announced that travelers who currently have valid Electronic System for Travel Authorizations (ESTAs) and who have previously indicated holding dual nationality with Iran, Iraq, Sudan or Syria on their...more

Visa Waiver Program Changes Now Being Implemented

VWP nationals who have visited Iran, Iraq, Sudan, or Syria since March 1, 2011, or who hold dual nationality with one of the countries are no longer eligible for the VWP....more

Caution: Not All Iran Sanctions Were Terminated

U.S. persons, including permanent resident aliens and dual nationals should note that the Lifting of U.S. Sanctions on Iran under the Joint Comprehensive Plan of Action does not lift all sanctions....more

New Spanish law to grant citizenship to those with Sephardic origin

Spain’s Congress has approved a law granting Spanish nationality to people with a Spanish-Sephardic origin who have a particular connection to Spain ("the Nationality Law"). The new law is intended to confer citizenship on...more

Appeal of Tax Court Decision Focuses on Foreign Tax Credit, Tests Scope of U.S.-France Totalization Agreement

Briefing is underway in an appeal by two taxpayers—a married couple with dual citizenship in the United States and France—of a U.S. Tax Court decision denying them foreign tax credits for money they contributed to social...more

Obama Budget Proposal Would Provide Relief for Certain Accidental Dual Citizens

A provision contained in the Treasury’s green book explaining President Obama’s 2016 budget proposals may provide U.S. tax and reporting relief for certain dual citizens. An individual can become a U.S. citizen at birth...more

London Mayor Agrees to Pay IRS

According to Tax Notes Today (January 23, 2015) Boris Johnson the Mayor of London has settled tax claims of the IRS. The claim arose because Johnson who holds U.S and U.K. citizenship sold his residence at a gain and failed...more

Russia: Citizens with Dual Citizenship Have to Inform Migration Services of Their Second Citizenship

As of August 4, 2014, citizens with dual citizenship have to inform Migration Services of their second citizenship. Criminal liability for non-compliance with the requirements is fee from RUB 200,000 or compulsory community...more

Russian Legislation Update - 21 July – 17 August 2014

In This Issue: - Corporate: Register of Shareholders - Investment Partnership - Dual Citizenship - Economic Partnership - Excerpt from Corporate: Register of Shareholders: On 31 July 2014 the...more

International Tax News - June 2014

NEW FOR SUPPLIERS OF DIGITAL CONTENT AND INTANGIBLES: DLA PIPER’S GLOBAL VAT GUIDE - Starting January 1, 2015, EU VAT rules for suppliers of digital content, telecommunications and broadcasting services are changing....more

Limitations On Federal Court Jurisdiction: The Complexities Of Complete Diversity When Foreign Parties Are Involved And FSIA...

In the context of transnational litigation, diversity jurisdiction in a U.S. federal court can be difficult to demonstrate. This is because the typical parties in transnational litigation may include U.S. citizens, U.S....more

It’s A Small World After All

Our increasingly mobile society has forced estate planning to go international, too. You might have international estate issues: ? You have dual citizenship (US and another country) ? You are a non-U.S....more

13 Results
|
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.

Already signed up? Log in here

*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.
×