6 Navigating Complex US Immigration Laws: US Visas & Taxation

20 December 16

This article first appeared in the sixth edition of The International Comparative Legal Guide to:  Private Client; published by Global Legal Group Ltd, London.

Different types of US visitor visas have a significant impact on the taxation of formerly non-US individuals in the United States.

Over the past number of years, wealthy non-US individuals (also known as non-resident aliens or “NRAs”) have established more presence in the United States, generally through direct investment in US assets (see the USA chapter), educating their children in the United States and ultimately moving to the United States.  Often times, the knee-jerk reaction is to obtain a green card which, while allowing an NRA to stay in the United States permanently, also subjects him or her to worldwide taxation on his or her income.  Fortunately, there are many other options available, short of obtaining a green card, which may allow an NRA to enter and remain in the United States either indefinitely or for a certain period of time without subjecting his or her worldwide income to taxation.

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