News & Analysis as of

Immigration Procedures Tax Planning

IR Global

Cross-border mobility in Portugal

IR Global on

What are the key considerations for businesses and individuals navigating cross-border mobility in your jurisdiction? Navigating cross-border mobility in Portugal involves several key considerations for businesses and...more

A&O Shearman

Overview of the New Luxembourg Tax Measures to Improve Talent Attraction and Retention

A&O Shearman on

On December 20, 2024, the Luxembourg parliament adopted without material changes the tax relief package bill that we covered in a previous publication. Amongst others, this law introduces, as of fiscal year 2025, the...more

Bilzin Sumberg

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

Bilzin Sumberg on

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

Bilzin Sumberg

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

Bilzin Sumberg on

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

Carlton Fields

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

Carlton Fields on

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

WilmerHale

In Case You Missed It: Launch Links - May 2021 #2

WilmerHale on

Some interesting links we found across the web this week: Startup Employees Should Pay Attention to Biden’s Capital Gains Tax Plans  The Biden Administration proposed significant changes to the capital gains tax....more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Compass: Insights And Direction For Employers – Winter 2020

With the start of a new year, in-house counsel and human resources professionals will want to be aware of what’s on the horizon for 2020 and beyond. It’s a good time for employers to take a breath and consider what issues...more

Polsinelli

OMB Completes Regulatory Review of EB-5 Immigrant Investor Program Modernization Rules: Final Reform Measures may be Published...

Polsinelli on

The Office of Management and Budget’s (OMB) Office of Information and Regulatory Affairs (OIRA) completed its review of United State Citizenship and Immigration Services’ (USCIS) proposed regulations to update the Immigrant...more

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