Introduction – Two kinds of tax systems – Two kinds of “tax residency” Title 26, the Internal Revenue Code of the United States is composed of twelve subtitles. Subtitle A […]
Introduction This is part of a series of posts on: (1) “tax residency“, (2) the use of “treaty tiebreakers” when an individual is a “tax resident” of more than one […]
Part 1: Tax Treaties, determining "tax residence" and new OECD Common Reporting Standard ("CRS… https://t.co/OwRTHv1Irh via @ExpatriationLaw — Citizenship Lawyer (@ExpatriationLaw) May 21, 2017 This is Part 2 – a […]
Before you read this post!! Warning!! Warning!! Before a “Green Card” holder uses the “Treaty Tiebreaker” provision of a U.S. Tax Treaty, he/she must consider what is the effect of […]
Before you read this post!! Warning!! Warning!! Before a “Green Card” holder uses the “Treaty Tiebreaker” provision of a U.S. Tax Treaty, he/she must consider what is the effect of […]
Before you read this post!! Warning!! Warning!! Before a “Green Card” holder uses the “Treaty Tiebreaker” provision of a U.S. Tax Treaty, he/she must consider what is the effect of […]
Prologue Some Green Card holders and #Americansabroad living in Belgium are like Alice in her "Adventures In Wonderland". You see they have @taxresidency in the USA, but when they move […]
Introduction – In The 21st Century The Most Important Thing About A Person Is His Tax Residency Interestingly the U.S. UK tax treaty appears to have created a "saving clause" […]
Introduction: The Purpose and Limited Scope Of This Post This post focuses on Green Card holders who are filing the 1040 tax return. The 1040 is the return that is […]
Introduction – Where this post came from … In July of 2018 I moderated a discussion on “tax residency”. The discussion was at an immigration conference in Los Angeles that […]