Cross-border and Immigration

This Note describes how to apply for a nonimmigrant (temporary) visa to the US. It addresses where to apply, what documents to present and what issues a visa applicant might encounter.

A Note on overseas (or expatriate) employment and the best practices for US companies to follow when establishing and maintaining employee relationships. This Note addresses federal law, including the Foreign Corrupt Practices Act of 1977, as well as practical considerations.

An overview of the Companies (Cross-Border Mergers) Regulations 2007 which establish a framework for cross-border mergers between companies formed and registered under the Companies Acts and companies governed by the law of an EEA state other than the UK.

A Note discussing employers' legal obligations under IRCA to document employees' eligibility to work in the US and prohibitions against hiring, recruiting or referring (for a fee) employees who are not authorized to work in the US. The note highlights best practices for Form I-9 processing and addresses how employers can handle Social Security no-match letters and increased immigration enforcement.

This practice note explains what domicile is in the context of UK taxation and how it is determined. It does not seek to cover the application of domicile in the context of the conflict of laws, which is beyond the scope of this note. NOTE: This resource is being reviewed in light of the 2013 Budget. For more information, see 2013 Budget: key private client tax announcements.

A Note discussing employer enrollment and participation in E-Verify as part of the IRCA I-9 employment eligibility verification process. This Note also provides best practices for employers considering E-Verify participation. This Note addresses federal law.

This Note describes the process for employer-sponsored nonimmigrant visa petitions in the US, filed on the USCIS's Form I-129. The Note includes information and tips on preparing the petition, including documents to support the petition, paying fees and filing the petition with the USCIS.

A note on the options available to UK-based multinationals in setting up a European Works Council (EWC), taking into account the lessons that have been learned since the EWC Directive took effect in 1994. The note looks at the key terms and some of the practical issues that arise when negotiating an EWC agreement.

This note is a general summary of the anti-avoidance rules applying for the purposes of UK income tax and the situations in which one person may be liable for income tax primarily chargeable to another person. It also provides links to notes describing other aspects of the UK income tax rules, such as how income is taxed and exemptions from income tax.

This note is a general summary of exemptions and relief from UK income tax. It also provides links to notes describing other aspects of the UK income tax rules, such as how income is calculated for income tax purposes and how income is taxed.

A practice note listing key forthcoming dates in 2012 for corporate tax practitioners.

This note provides an overview of the conduct of proceedings before the Fair Employment Tribunal and the Industrial Tribunals in Northern Ireland.

Following the announcement in the 2007 Pre-Budget Report that significant changes would be made to the tax rules governing residence and domicile from 6 April 2008, an avalanche of draft legislation, clarifications, amendments and guidance was published. Further amendments and changes were made as the bill progressed through parliament. In the light of this, we published this practice note to provide, in one place, an explanation of the key changes together with links to HMRC's guidance. However, following Royal Assent to the Finance Act 2008, all the changes relating to residence, domicile and related tax issues have been incorporated into Practice Note, Residence, ordinary residence and domicile: definitions and UK tax implications for individuals. THIS PRACTICE NOTE IS NO LONGER MAINTAINED.

This note contains links to practice notes covering: the meaning of "residence" and "ordinary residence" in the context of UK taxation; the meaning of "domicile" and the UK tax implications for individuals of these concepts.

This note summarises the key provisions of the Convention on the law applicable to contractual obligations (80/934/EEC) (Rome Convention), which applies to contracts made before 17 December 2009 and contains rules for determining the applicable law.

This practice note summarises, from an English law perspective, the key provisions of Regulation 593/2008 on the law applicable to contractual obligations (Rome I). It highlights the main changes from the rules contained in the Rome Convention on the law applicable to contractual obligations of 1980 (Rome Convention).

This note provides an overview of the conduct of proceedings before the Scottish employment tribunals.

Senior employees of international businesses can expect to spend some part of their working lives outside their home country either on: Secondment to a foreign subsidiary of the parent company. A more permanent transfer to a foreign company within the group. One of the main areas of concern for both employers and employees is the tax effects of relocation and the structuring of the remuneration package. This practice note examines the relevant tax issues and other areas of concern to both employer and employee where there is an overseas assignment.

A document tracking the development of certain notable pieces of proposed new legislation relating to employment taxation.

A note on the territorial scope of UK statutory employment rights, with a particular focus on unfair dismissal and discrimination.

A Note about the H-1B nonimmigrant visa classification, used by employers to sponsor foreign nationals to work in the US. This Note describes how a foreign worker can qualify for H-1B classification, how an employer obtains a Labor Condition Application (LCA), the H-1B petition process and how the foreign worker acquires lawful H-1B status.

A note on the Posted Workers Directive.

This Practice Note discusses the US immigration inspections process and describes the principal challenges that foreign business travelers may encounter when seeking admission. This Note provides best practices for entry and admission to the US.

A note on determining the country whose courts have jurisdiction to hear a dispute about a contract of employment.