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Freeman Law

International Tax Concepts: Tax Residency Status

Freeman Law on

U.S. Tax Residency Status - As a general matter, all U.S. citizens and U.S. residents are treated as U.S. tax residents. A non-U.S. citizen is generally classified as a nonresident for U.S. tax purposes unless they satisfy...more

McDermott Will & Emery

Globally (Not So) Mobile Employees: Taxation of RSU Equity Awards in a COVID-19 World

McDermott Will & Emery on

The rules relating to the US taxation of restricted stock units (RSUs) in an international context are often complex and sometimes uncertain. This On the Subject explores how COVID-19-related travel restrictions affect the US...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

Mintz - Employment, Labor & Benefits...

Beyond U.S. Citizens and Lawful Permanent Residents: Are Other Classes of Individuals Legally Authorized to Work Protected from...

In a novel case, a New York federal court judge recently denied an employer’s motion to dismiss a Section 1981 alienage discrimination class action lawsuit. The lawsuit alleges that Northwestern Mutual Life Insurance Company...more

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