跨国夫妇的财务规划考虑

本节课将讨论配偶一方是美国国籍的跨国夫妻所面临的问题.S. (美国公民或绿卡持有者)，另一个配偶或伴侣是非美国公民.S. 纳税居民(又名“非居民外国人”). 主要的问题和考虑包括合法与税务居民;非美国公民的税务待遇.S. citizens; situs of assets; source of income; consequences of being a U.S. tax re一边nt; the two major decisions that need to be made by such couples; identifying the various strategies that mixed nationality couples might use to mitigate income; and estate tax liabilities from the U.S. 一边.

学习目标:

1. 学习有关跨国夫妇所面临问题的关键定义和概念
2. 了解这类夫妻需要做出的两个主要决定 
3. 确定跨国夫妇可能用来减轻美国所得税和遗产税负担的各种策略.S. 一边