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Moore & Bruce, LLP frequently advises with respect to US
immigration and nationality issues. Non-US clients commonly
need a plan that encompasses and integrates applicable
immigration, corporate and tax law aspects.
Illustrative Projects
- Advice to a dual nationality US and Irish individual
with respect to renunciation of his US citizenship. This
matter arose after the effective date of important tax
and immigration rules regulating renunciation of US
citizenship.
- Formation of numerous US business entities to
qualifying foreign nationals for Treaty Investors or
Treaty Trader visas.
- Advice to a family with US and non-US members
concerning a move from Europe to the US. This matter
involved the taxation of foreign trusts.
- Advice to a non-US musician with respect to
“lifting” her US residency status. A major issue
involved the taxation of US source capital gains.
- Qualification of a foreign national for immigration
(“green card”) status by means of a structured
investment in an on-going business in the US.
- Advice to a US individual resident outside the US as
to her foreign and US trusts. This matter raised a
number of unique issues based on US reporting rules
applicable to the trusts.
- Representation of a non-US individual before the
Immigration and Nationality Service and the US State
Department in the face of a denial to a visa application
to visit the US. This case arose without warning to the
client and required an expedited response, which
included a senior attorney traveling to a Europe and
from there to an East European country.
We regularly cooperate with other advisors with
respect to US 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. |