In our recent webinar on Wednesday, 3 June, we provided a high level overview of tax impatriation rules and considerations across key jurisdictions for tax professionals, private client advisers and global mobility...more
When it comes to inheritance, the UAE uses a mix of civil law and, in some cases, Sharia law. Religion, nationality, and whether a valid will has been registered are all things that affect what law applies....more
For many expat couples in the UAE, getting married is now not only a religious or cultural choice, but also a legal one. By allowing non-Muslim civil marriage, the UAE has made it possible for expats to get married without...more
The legislative framework in the UAE that regulates family and personal status matters has undergone a substantial transformation, transitioning to a more sophisticated and inclusive system. This transformation is anchored by...more
In our previous article , we examined the 19 December 2025 Ruling of the Italian Revenue Agency, which allowed the concurrent application of (i) the Inbound Workers Regime (“IW Regime”) on Italian-source...more
A recent federal jury verdict against BMW Manufacturing Co., LLC highlights the legal risks that can arise when global mobility practices intersect with U.S. anti-discrimination laws. For automotive companies operating U.S....more
The Wennink report sounds a clear alarm: the Netherlands is losing ground in the global competition for talent. In this article from our series on the Wennink report, we examine the fiscal expat regime (formerly known as the...more
Saudi Arabia has recently introduced changes to the way certain job titles are allocated to expatriate workers, prompting some questions from employers. The changes, implemented through the Ministry of Human Resources and...more
When it comes to managing your finances, the right firm should offer more than basic bookkeeping or seasonal tax preparation. What are the five reasons to choose an integrated tax and accounting firm?...more
What are the most important challenges associated with tax issues and estate planning for U.S. expatriates? Are you planning to move out of the United States? Are you a U.S. taxpayer who lives and works outside of the...more
In accordance with the directive from the Ministry of Home Affairs (MOHA), the Immigration Department of Malaysia (JIM) requires all companies to shorten their expatriates’ passes prior to their permanent departure from...more
Internal Revenue Code Section 2801 was introduced into U.S. tax law in 2008, creating a U.S.-based inheritance tax, otherwise known as the “§2801 tax.” In January 2025, final regulations were issued implementing the §2801...more
The highest court in China recently released new interpretations regarding the application of laws in labor dispute cases, which took effect on September 1, 2025. These bring clarity to a range of employment issues in China,...more
High-net-worth individuals and families contemplating diversifying their wealth beyond U.S. borders, also known as outbound wealth planning, may be motivated by concerns about domestic political developments, economic policy...more
U.S. expatriates should read IRS Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad. This is a beneficial article published by the agency itself, detailing the unique and specific tax reporting...more
What does the substantial recent reduction in the IRS mean for U.S. taxpayers and expatriates? How will staff reductions affect the agency’s ability to audit and collect taxes owed by U.S. taxpayers around the world? What...more
Why do you need an experienced tax attorney when tax issues strike? What do you need to know about communications with the IRS and California's tax agencies?...more
How many U.S. taxpayers and expatriates may need to file offshore disclosures and FBARs with the IRS? Should those who have not yet filed a disclosure application utilize the VDP (Voluntary Disclosure Program) or a...more
Pursuant to Internal Revenue Code Section (“Code §”) 2801, if you are a “U.S. Beneficiary” - who is the recipient of a gift or bequest from, or a distribution from a trust established by, a former U.S. citizen or former Green...more
There have been many recent tax developments for U.S. expatriates. It is essential for U.S. citizens residing outside the United States and those considering an expat life to understand their responsibilities as U.S....more
The world is an ever-changing, ever-evolving crucible of financial and other serious challenges for expats and those considering moving abroad, as well as foreign nationals living and working in the United States. Oversight,...more
With certain Emirates in the UAE allowing property ownership for expats in the region, an increasing number of individuals are now buying properties and investing in other assets in the UAE. Consequently, it has become...more
Is a new wave of U.S. expatriate income tax refund applications on the table? The answer to this question hangs in the balance as we await an appeal on the question of whether or not specific Foreign Tax Credits can be...more
One of the primary concerns for an organization that wants to start conducting business in a new country must be the laws of the specific country. Employment regulations vary widely from country to country and may be so...more
Are you thinking of moving to another country? Over the past decade, a record number of U.S. citizens have decided to live and work abroad. There are many issues you may not have considered that will impact any decision to...more