It is not unusual for multinational companies with U.S. operations to request foreign-based executives to relocate to the United States in order to run things here—such is corporate life in the global economy. Moving to another country and acclimating to its culture and language is difficult enough, to be sure. But as Tom Zehnle discusses in this article, the transition has become even more challenging because of Internal Revenue Service enforcement efforts and a February Supreme Court decision on deportation.
For today's foreign executives who have established permanent U.S. residency and made a life for themselves and their families in America, these events may become quite problematic. Indeed, these executives need to be particularly aware of potential deportation issues that may flow from U.S. income tax and information reporting failures.