El mundo laboral actual se caracteriza por su constante movimiento y globalización, Estados Unidos se ha convertido en uno de los países más escogidos por las empresas para expandir sus horizontes. En este contexto, el visado L emerge como una herramienta clave para facilitar el desplazamiento de trabajadores a EE.UU. Accede al CONTENIDO completo Fuente: […]

Cuando una empresa decide contratar personal en Estados Unidos, es clave entender que el coste laboral no se limita al salario bruto. Existen una serie de cargas patronales obligatorias que recaen exclusivamente sobre el empleador y que deben tenerse en cuenta para una correcta planificación financiera. A continuación, se analiza el coste total de tener […]

Section 530A accounts, commonly known as Trump accounts, are early childhood savings vehicles intended to give children a head start for a secure financial future. Starting on July 4, 2026, contributions to these accounts can be made by individuals, employers, government entities and charities, but families must set up a child’s account first.   Accede […]

On March 4, 2026, the U.S. Internal Revenue Service (IRS) released an advance copy of Revenue Procedure 2026-16, potentially offering relief to individuals who failed to meet the eligibility requirements of either the bona fide residence test or the physical presence test under U.S. Internal Revenue Code section 911(d)(1)—and thus would not be able to […]

The U.S. Treasury Department (Treasury) and the Internal Revenue Service (IRS) released proposed regulations providing rules and definitions related to the new one percent excise tax, enacted in the One Big Beautiful Bill Act (OBBBA), on certain remittance transfers that occur after December 31, 2025   Accede al recurso completo Fuente: KPMG