Articles / Blog

The interdependence of the world economy has increasingly required the transfer of company personnel of exterior branches or subsidiaries of foreign companies to the United States. This article will explain the types of visas an American company may use to … Read More

Coming to the United States. Like most countries, the United States imposes income and estate taxes on its residents. It is important therefore for any foreign national visiting the United States to be careful about resident status. It is also … Read More

At the end of the 1930’s the Swiss Community, visualizing the world-wide political crisis that was about to take place, created the mechanism necessary to establish a secure environment in which to attract members of the private banking sector. Its … Read More

There one main reason to hold United States bank deposits and U.S. real estate investments in foreign corporations: estate planning. Once use of a foreign company to hold deposits or real estate is determined; the British Virgin Islands appears to offer … Read More

An Intracompany Transferee Visa is available for an individual/beneficiary who has been continuously employed by a foreign employer/petitioner in a full-time position for one year within the three years preceding the time of the application and who seeks to enter … Read More

On December 17, 1996, the IRS and the Treasury Department issued Regulation 7701, which replaced the old « four factors », for classifying entities considered as companies for federal tax purposes. This new regulation is known as the « check the box «  (CTB). Under … Read More

The choice of business entity for a foreign national establishing a joint venture in the U.S. is essentially between a corporation, a partnership or a limited liability company. A corporation is created when the proper state authorities issue a charter. … Read More

Tax Rates. In Florida, individuals pay a federal income tax on net income of up to 39.6% (there is no state individual income tax) and corporations, whether foreign or domestic, pay a combined federal and state tax of approximately 40%. … Read More

The purchase of real estate is a complex transaction. In addition to the unfamiliar vocabulary, there are a series of complex legal and title issues that will arise. The attorney’s role is to guide you through this process. From the … Read More