News & Analysis as of September 21, 2024

Income Taxes › Immigration Procedures

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Income taxes are taxes that are collected on the individual earnings of persons or entities. Depending on the jurisdiction, income taxes are calculated and collected in a variety of ways. Some tax systems collect income taxes based on a progressive scheme, while others may utilize a proportional or regressive framework. less -

Canada’s Capital Gains Tax and the Exodus to the U.S.

Lippes Mathias LLP on 7/9/2024

There may be a change coming to the way Canada taxes capital gains. While Prime Minister Justin Trudeau claims it will affect a minuscule percentage of Canadians, it has more than a minuscule percentage of Canadian taxpayers...more

IRS Provides More Guidance on “Relevance” and Foreign Entities Making “Check-the-Box Elections”

Bilzin Sumberg on 2/28/2022

In a previous post, we highlighted guidance released by the IRS on the topic of “relevance” and some of the implications it had in the pre-immigration planning context. More specifically, the guidance addressed issues...more

The Student Visa Exception: A Pretty Good Thing, But Not A Cure-all

Bilzin Sumberg on 2/23/2022

In a previous post, we provided an overview for determining a person's U.S. income tax residency status under the substantial presence test (the "SPT"), a test which relies on a mathematical formula for computing an...more

U.S. Pre-Immigration Tax Planning (UPDATED)

Carlton Fields on 8/4/2021

There are no adverse consequences, other than transaction costs, to engaging in tax planning before immigrating to the United States. However, there may be significant adverse tax consequences if you fail to engage in any tax...more

Election 2016: Where the Candidates Stand on Issues Affecting the Construction Industry

Spilman Thomas & Battle, PLLC on 11/8/2016

Here we are. The rollercoaster 2016 election is ending. Millions of Americans have voted already. Polls show a close race heading into Election Day. As the last Americans go to the voting booth, we take a look back at what...more

Sonhos Interrompidos - Como uma não conformidade tributária pode destruir o Sonho Americano de imigrantes não registrados - Parte...

Gerald Nowotny - Law Office of Gerald R.... on 8/4/2016

Panorama - As eleições presidenciais dos EUA entraram em uma fase de disputa com os partidos Republicano e Democrata realizando suas convenções nas próximas duas semanas para escolher Donald Trump e Hillary Clinton como...more

Broken Dreams - How Tax Non-Compliance Can Destroy the American Dream of Undocumented Immigrants - Part 1

Gerald Nowotny - Law Office of Gerald R.... on 7/25/2016

Overview - The U.S. Presidential Elections have shifted into overdrive with both the Republican and Democratic holding their conventions over the next two weeks to select Donald Trump and Hillary Clinton as their...more

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