How We Help
Where Taxation Immigration and Citizenship/Nationality Intersect
Our practice spans numerous areas in which tax and thorny immigration issues arise for the average expatriate or the dual national living overseas. Are you an accidental American? Do you have questions about your US citizenship or that of your children? Are you confused about the status of your U.S. citizenship? Questions about your green card and what this may mean for your overseas business interests and investments, even if the green card itself has expired? Are you considering obtaining a green card or moving on to US citizenship if you already have the card? Do you hold a green card and live outside the United States? Are you considering renouncing your U.S. citizenship?
You need to understand the pros, cons and everything sandwiched in between. You need to understand how taxation may influence your decision to immigrate to either Canada or the United States. You need to understand the tax implications of severing your tax residency with Canada or the United States. You need to keep track of: (1) your citizenship portfolio (2) your residency portfolio and (3) most importantly – your tax residency portfolio.
“For more detailed information about the areas of our expertise, click on the topic headings below”
United States Issues
General Taxation
- Understanding U.S. Citizenship-Based-Taxation
- Issues surrounding coming into U.S. tax compliance
U.S. Citizens
- Moving abroad – the big surprise!
- Living abroad – U.S. tax compliance
- Why people renounce
- Renounce U.S. Citizenship – Present day time
- Relinquish U.S. Citizenship – Based on a prior expatriating act
- Resolving confusion about whether you are a U.S. citizen
- Children born outside the United States to U.S. citizen parents
- Social Security and Americans Abroad
- Problems that arise from a marriage between a U.S. citizen and a non-citizen
Green Card Holders
- Moving to the U.S. – Pre-immigration planning
- Living in the U.S. – Proper reporting of non-U.S. assets and accounts
- Moving from the U.S. – What you need to know
- Already moved from the U.S. but failed to file I-407? – What to do
- To apply for the Green Card or not apply for the Green Card – that is the question
- From Green Card to U.S. citizenship – the pros and cons
- Green Card abandonment
U.S. Sec. 877A Expatriation Tax
- The Sec. 877A Exit Tax does not apply to everybody, but it could apply to you
- The Sec. 877A Exit Tax understood as a collection of taxes
- Punishing renunciation – The sins of the fathers
US Foreign Asset Reporting – FBAR, 8938, 3520, 3520A, 5471
U.S. Persons Running U.S. businesses abroad
Canada Immigration and Emigration Issues
Tax Residency Issues
- FATCA and CRS
- OECD Tax Residency
- Tax Treaty Tiebreakers
- Have you received an OECD tax residency inquiry?
- Renounce US citizenship
- Green Card Abandonment