Tag Archives: green card

EB-5 Visa Update

April 10, 2013  |   Posted by :   |   EB-5 Visa   |   0 Comments

My colleague, David Richardson, forwarded me the following information re: EB-5 Visas. Updated statistics on EB-5 showing growth in the related issuance of Green Cards by year as follows: …this shows even greater acceleration in successful participation by Investors and also demonstrates the importance of China as a source of participation. EB5 green cards (through […]

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Expatriation: Green Card Holders

December 05, 2012  |   Posted by :   |   Expatriation   |   0 Comments

The Heroes Earnings Assistance and Relief Tax Act of 2009 (“HEART”), P.L. No. 110-245, adds new IRC Sections: 877A (imposing a “mark to market tax” on asset “sale” net gains) and IRC§2801 adding a “succession tax” (on the receipt by a U.S. person of a gift from a “covered expatriate”.) Based upon these new taxes, […]

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International Investors

October 01, 2012  |   Posted by :   |   International Investors   |   0 Comments

Up to 5 million international investors invest in the U.S. annually (on a non-immigrant basis).International “jet-set” investors may legally invest annually in the U.S. without paying U.S. income, estate, or gift tax on either their U.S.income (assets) or world-wide income (assets). If the international “jet-set” investors are physically present in the U.S. for less than […]

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U.S. Tax Reporting for International Investors: Non-U.S. Citizens

May 03, 2012  |   Posted by :   |   International Investors   |   0 Comments

In 2009, 36,221,554 international visitors came to the United States.  Non-U.S. citizens, who visit the United States, may be treated as U.S. taxpayers under either: 1) The “Green Card” Test (i.e., they have a green card); 2) The “Substantial Presence Test” (they are in the U.S. for 122 days per year over a consecutive 3-year […]

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