On August 31, 2026, the U.S. Court of Appeals for the Federal Circuit (the “Federal Circuit”) reversed two taxpayer-favorable decisions of the U.S. Court of Federal Claims, holding that neither the U.S.-Canada income tax treaty nor the U.S.-France income tax treaty permits a foreign tax credit («FTC») to offset the U.S. net investment income tax […]

The latest immigration updates highlight significant policy and regulatory changes across the Americas, Asia-Pacific and Europe. Key developments include a proposed new fee for H-1B cap-subject petitions in the United States, revised skilled visa processing priorities in Australia, expanded visa-free travel options in China, and a new electronic identification framework for foreign nationals in Vietnam. […]

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 […]

Foreign direct investment (FDI) projects can face high costs and considerable challenges navigating U.S. compliance requirements. State economic development incentives might be available to finance FDI projects, even in years where there are income tax losses.   Accede al recurso completo Fuente: Crowe

Salazar Dager  es una de las firmas expertas que forman parte de nuestra #IHRproviders. Ofrece asesoramiento jurídico en materia de inmigración a personas y organizaciones que necesitan gestionar procesos migratorios hacia Estados Unidos. Su actividad comprende el análisis de las distintas vías legales disponibles, la preparación y tramitación de solicitudes ante las autoridades migratorias y […]

As the Trump administration advances sweeping changes to the U.S. immigration system, employers are navigating a new level of uncertainty, complexity and operational pressure. Envoy Global’s U.S. Corporate Immigration Trends Report remains a trusted resource for HR and global mobility professionals navigating an increasingly complex immigration landscape—offering a data-driven look at how more than 500 […]

The One Big Beautiful Bill Act (OBBBA) introduced two new, retroactive, and temporary federal income tax deductions starting in the 2025 tax year (and currently through 2028) applicable to employees who receive qualified tips or qualified overtime compensation. Under IRS guidance, employers are not required to change how they report pay for 2025. Due to […]