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Foreign Nationals Federal Taxes

Freeman Law

The Closer-Connection Exception

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While the “substantial presence” test often determines whether a nonimmigrant alien individual will be treated as a U.S. person for federal tax purposes, the test is subject to an important exception: the closer-connection...more

Freeman Law

The Substantial Presence Test

Freeman Law on

The “substantial presence” test often determines whether a nonimmigrant alien individual will be treated as a U.S. resident for federal tax purposes.  The test is objective and mechanical.  It provides that an alien...more

Holland & Knight LLP

Foreign Investment in Distressed Debt: Unique Tax Opportunities, But Beware of Pitfalls

Holland & Knight LLP on

The economic troubles that many businesses are facing because of the coronavirus (COVID-19) pandemic have given rise to significant interest by investors in acquiring, or investing in funds that acquire, distressed debt...more

Holland & Knight LLP

U.S. Income Tax Residence and the Coronavirus

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With the unfortunate emergence and rapid spread of the coronavirus (COVID-19) pandemic, there are many non-U.S. individuals who will be spending significantly longer than expected in the United States this year....more

Obermayer Rebmann Maxwell & Hippel LLP

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

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