International Tax Issues

The office represents taxpayers with international tax issues. This includes representation of U.S. persons (U.S. citizens, resident alien individuals and domestic corporations) and foreign persons (non-resident alien individuals and foreign corporations). The matters that the office handles include:

  • Individuals with issues as to whether they qualify as resident alien individuals under the greed card test or the substantial presence test and are subject to U.S. taxation on their worldwide income
  • Nonresident alien individuals and foreign corporations investing in the United States or doing business in the United States
  • U.S. citizens and resident alien individuals engaging in foreign activities