Dual Citizenship

News & Analysis as of

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

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