Lawrence J. Chastang, CPALawrence J. Chastang, CPA

LarsonAllen LLPLarsonAllen LLP

Cross Border Migration Cross Border Migration A Team ApproachA Team Approach

Murray Gerkens, Attorney at LawMurray Gerkens, Attorney at LawFCG Legal PractitionersFCG Legal Practitioners

Immigration law covers such things as:• business migration • skilled migration • student visas • temporary residence • family migration • permanent residence • refugee applications • citizenship law • immigration detention & release, avenues of appeal (merits & judicial

review) • visa refusals & cancellations • unlawfuls & exclusions • resident return, return endorsements & authorities to return

Introduction:Since September 11, 2001, the Immigration and Taxation Departments of Governments worldwide have adopted a policy of “Zero - Tolerance” and pursued a goal of strict enforcement without room for excuses.

Strategizing with the assistance of Immigration Attorneys, Corporate Attorneys and Certified Public Accountants is essential for an effective solution for entry into a new country.

Immigration• What types of moves?

– Temporary – Permanent

• Who is moving?– Business– Individuals – Families

Immigration• What Types of Moves• Temporary

The INTENT of the individual is to enter and stay in a country for a fixed temporary period of time. The immigration regulations of a country allow for extensions of temporary periods of stay.

• PermanentThe intent of the individual is to enter and stay in a country permanently, that is without time limitation.Once a permanent resident for a certain number of years living in the country, the individual may apply for Citizenship.

Who is moving? -Business

Corporations in one country may desire to set up operations in another country, either as a subsidiary or affiliate operation. Executives, Managers, and Employees with specialized knowledge skills may be transferred with the new or establish operations in another country.Investors or traders may intend to set up or buy existing operations in another country. These foreign operators may have no relationship with the investors or traders existing businesses in their home country.

Who is moving? Cont. Individuals

Individuals may intend to enter a country as a professional working for an existing employer or may intend to enter and work based upon their own unique or extraordinary skills. Of course they may desire to stay either temporary or permanently.

-FamiliesParents, children, and siblings may desire to enter and live in a country based upon their direct lineal relationships with a family member. Before the family member enters the country permanently, taxation planning is essential.

Immigration • Strategies

Initially, individuals and corporations have wonderful dreams about new ventures in a new country. These dreams are free from stress, complicated regulations, bureaucratic rules and procedures.

• Group discussions including all professionals is essential for an effective approach for entry into another country with the right professionals is a must!

Team: Immigration Lawyer, Corporate Lawyer, Accountant and Bankers. (Economic Development Commission)

• General Rules

• U.S. as an example of the various options available to enter.

Types of Visas Summary of Specific Nonimmigrant Visa

Classification• B-1 Visitor for Business- Individuals in the U.S. for a short

period of time to engage in business activities such as negotiating with business associates, attending professional conferences or conducting independent research. May not engage in any employment in the U.S., including salaried work or services performed on an independent basis. Foreign visitors present in the U.S. on a B-1 visa may be paid an honorarium, stipend or other form of compensation for services rendered from a U.S. source. Only contracts for overseas employees consulting may be paid, including reasonable reimbursement of incidental expenses including accommodations , meals, and travel expenses.

Types of Visas cont. • B-2 Visitor for Pleasure- Allows travel to the U.S. for

tourism and recreation. Foreign visitors in the U.S. on a B-2 visa are prohibited from receiving payments of any kind from any U.S. source.

• E-1 Treaty Investor- Individuals in the U.S. to conduct trade under a treaty between their country and the U.S., and key employees of companies trading under such treaty. Principle E-1 visa holders may be employed only by the trade-qualifying company through which they obtained the visa status.

E-1 Requirements• Must be a national of an E-1 Treaty Country:

Australia Colombia Germany Jordan Norway Suriname

Austria Costa Rica Greece Korea (South) Oman Sweden

Belgium Croatia Honduras Latvia Pakistan Switzerland

Bolivia Denmark Iran Liberia Paraguay Thailand

Bosnia and Herzegovina Estonia Ireland Luxembourg Philippines Togo

Brunei Ethiopia Israel Macedonia Poland Turkey

Canada Finland Italy Mexico Slovenia United Kingdom

China France Japan Netherlands Spain Yugoslavia

E-2 Requirements • E-2 Treaty Investor- Individuals in the U.S.

to direct the operations of an enterprise in which they have invested substantial capital, and employees of companies making such investments. Must be based on a treaty between visa holder’s country and the U.S. Principle E-2 visa holders may be employed only by the qualifying company through which they obtained the visa status

E-2 Requirements• Investor must be a national of the treaty country through

which reciprocal investment is allowed

Armenia China France Korea (South) Norway Sri Lanka

Australia Colombia Georgia Kyrgyzstan Oman Suriname

Austria Congo (Brazzaville) Germany Latvia Pakistan Sweden

Azerbaijan Congo (Kinshasa) Grenada Liberia Panama Switzerland

Bahrain Costa Rica Honduras Lithuania Paraguay Thailand

Bangladesh Croatia Iran Luxembourg Philippines Togo

Belgium Czech Republic Ireland Macedonia Poland Trinidad & Tobago

Bolivia Ecuador Italy Mexico Romania Tunisia

Bosnia and Herzegovina Egypt Jamaica Moldova Senegal Turkey

Bulgaria Estonia Japan Mongolia Slovak Republic Ukraine

Cameroon Ethiopia Jordan Morocco Slovenia United Kingdom

Canada Finland Kazakhstan Netherlands Spain Yugoslavia

• E-3 Temporary Worker in a Specialty Occupation- Limited to citizens of Australia. Allows performance of professional services for a sponsoring employer in a specific position for a fixed period of time. Employment authorization is granted for an initial period of up to 2 years. Annual cap of 10,500. May be employed and compensated only by sponsoring employer. Must submit evidence of Australian nationality and employer must obtain certification of Labor Condition Application through Department of Labor.

E-3 Visas

Types of Visas cont. • F-1 Student Individuals in the U.S. engaging in a full course of

academic study in an accredited educational program. May participate in employment directly related to field

of study: 1. Curricular Practical Training- Employment required

for completion of student’s degree (no EAD required) 2. Optional Practical Training- Employment during or

after completion of study. Total aggregate may not exceed 12 months. Required EAD.

Types of Visas cont. • H-1B Temporary Worker in a Specialty

Occupation- Individuals in the U.S. to perform professional services for a sponsoring employer in a specific position for a fixed period of time. Employment authorization is granted for an initial period of up to 3 years. Extensions for an additional 3 years are possible. Must obtain certification of Labor Condition Application through Department of Labor. Further extensions are permitted under certain circumstances. Employment permitted only with sponsoring institution. Prohibited for receiving payments from other organizations. May hold more that one H-1B. Spouses are not permitted to work.

Types of Visas cont. • L-1 Intra-company Transferee- Individuals in the U.S.

who have been transferred from a subsidiary, affiliate, or branch office overseas to the U.S. to work in an executive, managerial, or specialist capacity. May be employed only by company that obtained visa status on their behalf, for the period of time indicated by USCIS. USCIS Form I-797A authorizes employment. EAD is not required. L-2 Spouses are permitted to work. EAD required.

Types of Visas cont. • TN Trade NAFTA (for citizens of Canada & Mexico) Individuals in the U.S. to perform professional services for a sponsoring employer in a specific position for a fixed period of time. May be employed and compensated only by the sponsoring employer through whom the status was obtained. Requires only an I 94 card as employment authorization or USCIS Form I-797. EAD is not required.

Be Aware•Length of stay – Pre-residency planning •Tax impact •Visa type – What visa fits the clients short and long term needs.

#1 Remember that CPA’s and Immigration Attorneys must work together for the client’s best interest!

Conclusion •Strategize before, during, and after obtaining visas, either temporary or permanent to live and work in the U.S.

•Team effort with Immigration attorneys, Certified Accountants, and bankers, business broker, and corporate lawyers.

•Goal is to satisfy clients needs, but team professionals must set goals as a whole. Several years plan of action may be essential.