The Resource Individual tax planning: resident vs. nonresident may be critical

Individual tax planning: resident vs. nonresident may be critical

Label
Individual tax planning: resident vs. nonresident may be critical
Title
Individual tax planning: resident vs. nonresident may be critical
Creator
Subject
Summary
This article focuses on the distinction between a US resident and a non-resident for income tax purposes and explores planning opportunities. Part I covers implications of alien status, the substantial presence test, and lawful permanent resident status. Part II will discuss first-year and non-resident elections, the effect of treaties, aliens in US possessions, and transaction timing and other strategies
Citation source
In: Journal of international taxation. - New York. - Vol. 7 (1996),
http://library.link/vocab/creatorName
Larkins, E.R
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • non-resident alien
  • substantial presence test
  • residence
  • tax planning
Label
Individual tax planning: resident vs. nonresident may be critical
Instantiates
Publication
Label
Individual tax planning: resident vs. nonresident may be critical
Publication

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