Moore & Bruce, LLP frequently advises with respect to U.S. immigration and nationality issues. Non-U.S. clients commonly need a plan that encompasses and integrates applicable immigration, corporate and tax law aspects.

Illustrative Projects

• Advice to a dual nationality U.S. and Irish individual with respect to renunciation of his U.S. citizenship. This matter arose after the effective date of important tax and immigration rules regulating renunciation of U.S. citizenship.

• Formation of U.S. business entities to qualifying foreign nationals for Treaty Investors or Treaty Trader visas.

• Advice to a family with U.S. and non-U.S. members concerning a move from Europe to the U.S. This matter involved the taxation of a series of foreign trusts.

• Advice to a non-U.S. musician with respect to “lifting” her U.S. residency status. A major issue involved the taxation of U.S. source capital gains.

• Structuring U.S. business entities to qualify foreign owners and executives for L visas as inter-company transferees.

• Qualification of a foreign national for immigration (“green card”) status by means of a structured investment in an on-going business in the U.S.

• Representation of a non-U.S. individual before the Immigration and Nationality Service and the U.S. State Department in the face of a denial to a visa application to visit the U.S. This case arose without warning to the client and required an expedited response, which included a senior attorney traveling to Europe and from there to an East European country.

We regularly cooperate with other advisors with respect to U.S. immigration and nationality law aspects of such matters.

The Firm’s attorneys are known for their expertise with respect to questions involving the intersection of tax, corporate and immigration laws affecting individuals and families. These matters frequently touch upon international trusts and tax reporting rules.