by Prof. William Byrnes. Associate Dean International Tax & Financial Services, Thomas Jefferson School of Law, San Diego, California (USA) Prof. William Byrnes delivered this paper at the South African Institute of Tax Practitioners’ Annual Tax Conference on 13 October 2010. Survey Topics Qualified Intermediary Regime (before and after UBS) (QI); Foreign Account Tax Compliance [...]
“The percentage of Americans’ income originating from foreign sources doubled between 2001 and 2006.”
Effect of claim of nonresident alien status for income tax purposes upon prior lawful admission for permanent residence. Under the Internal Revenue laws and regulations, aliens are classified for income tax purposes as “resident aliens” or as “nonresident aliens.” Resident aliens are, in general, taxed the same as United States citizens.
Our team also specializes in the often complex and quite intricate realm of international tax, estate planning, and immigration law. For the most part, international tax professionals and immigration law professionals keep to their own circles but often discuss factual and legal issues that pertain to the other.
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The time is now to include the USVI as part of your global tax strategy. The United States Virgin Islands is a possession of the United States, not a foreign tax haven.
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