Feb 23, 2021

Key Tax Trap for Foreign Individuals Who Move to the United States

US Taxes

Many individuals who move to the U.S. for work, study or investment, often understand that they will need to be careful to comply with the applicable immigration rules, such as obtaining a visa.  And while such persons often have a general idea that they will need to file U.S. tax returns, far less time is spent on tax planning. This blog post outlines a commonly overlooked filing status that may be of substantial use to foreign investors, workers and students. U.S. Tax Filing Status by Residency Under U.S. tax rules, individuals are divided into three general categories, each of which… Read more

Jan 19, 2021

Additional Restrictions on Imports from Xinjiang

Imports from China

U.S. Customs and Border Protection (“CBP”) is moving aggressively to prevent the importation of Chinese goods suspected of having been made with forced labor. Effective January 13, 2021, CBP, pursuant to a Withhold Release Order, will detain cotton and tomato products produced in China’s Xinjiang Uyghur Autonomous Region at all U.S. ports of entry. This Withhold Release Order is intended to enforce federal law prohibiting the importation of products produced in whole or in part by convict, forced, or indentured labor. 19 U.S.C. § 1307. CBP’s Withhold Release Order is the latest in a series of U.S. measures targeting products… Read more

Sep 14, 2020

Slave-Free Business Certification Act

Slave-free Business

On July 1, 2020, the State Department issued new guidance on the alleged use of Uyghur forced labor in China.[1] This guidance comes in light of the increasing awareness that American companies, either knowingly or unknowingly, use forced labor in their supply chains. But the risks of forced labor use, including legal, ethical, and financial concerns, are not exclusive to supply chains flowing through China—countries in Central Asia, Africa, and the Middle East also allegedly use forced labor in export industries.[2] In response to these global risks, Sen. Josh Hawley has introduced the Slave-Free Business Certification Act (the “Act”). If… Read more