Article: U.S. domicile without U.S. citizenship causes taxation of worldwide

Leslie A. Rosenberg, Michael; Share
Caribbean Today
10-31-1994
U.S. domicile without U.S. citizenship causes taxation of worldwide estate

Many non-U.S. citizens own homes in South Florida and spend a great deal of time here. Quite often, these individuals remain in the U.S. for extended periods, whether through holding a green card or some type of nonimmigrant U.S. visa.

These stays in the U.S. do not necessarily relate to a permanent "move" to this country. As a common example, a U.S. visit may be for medical treatment not outside of this country. In addition, a family (or at least one spouse and minor children) may come to the U.S. for a number of years to allow the children to attend ...

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