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MGI NA White Papers

MGI North America Members are developing a number of white papers on specialist topics of interest to MGI Members. You can download these below and use within your firm.

International Tax Resources

Worldwide International Webinar

Titled ‘Expanding your business to North America (USA and Canada)’, the webinar was well received by members around the world and has already resulted in a new referral opportunity for RINA, demonstrating the benefi ts of being proactive and participating in international MGI events.

This white paper includes a summary of the new referral opportunities and other benefits as a direct result from participating in an MGI Worldwide international webinar.


Canada Provides Administrative Relief for Non-Resident Employees

The 2015 Canadian Federal Budget introduced administrative relief for certain non-resident employees working in Canada. Qualifying Employers can complete form RC473 to be certified to participate in the new program. Qualifying employees can then work in Canada for a short time without having to file a request for a waiver from Canadian payroll withholdings. 

This white paper includes a summary of the amendments to the Canadian rules for non- resident employees


United States Estate and Gift Taxation of the Nonresident Alien

The United States has unique estate and gift tax rules applicable to resident and nonresident aliens. A practitioner who advises nonresident alien clients who plan any contact with the United States, either by spending time in the United States, or by investing in assets situated in the United States, should be aware of the rules that might impact their clients’ U.S. estate and gift tax liability attributable to the value of assets transferred at death or during their lifetime. 

This white paper includes a description of the major provisions of the United States estate and gift transfer taxes as they apply to transfers by nonresident aliens. 


Taxation of Passive Foreign Investment Companies (PFIC)

Congress added the passive foreign investments company (PFIC) rules in 1986. The PFIC rules were designed to prevent taxpayers from avoiding both current taxation and converting ordinary income into capital gains. 

This white paper includes a description of what a PFIC is, and what you can do if you have one. We will go over the tax consequences if you nothing and the alternatives. 


Tax Planning and Compliance for Inbound Individuals

The United States has a markedly different tax regime for individuals, depending on whether or not they are considered “tax residents” of the US.  The rules are particularly complicated in the first year an individual arrives in the US, when they are considered “dual-status aliens”.  Tax practitioners should take great care to plan with clients prior to their arrival in the US to ensure the most tax beneficial path is taken.


Join us on LinkedIn

To join the new LinkedIn discussion group on this topic go to the MGI World LinkedIn Group. If you are not a member of this Group, join and you will have automatic access to the MGI NA International Tax sub-group.