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- W1636898798 abstract "Foreign corporations are sending employees and consultants to the United States in increasing numbers to engage in sales activities, to ascertain the feasibility of establishing marketing, distribution, and manufacturing facilities in the United States, and to establish such facilities. The employment tax liability incurred by these nonresident aliens under the Federal Insurance Contributions Act (FICA),' the Self-Employment Contributions Act (SECA),2 and the Federal Unemployment Tax Act (FUTA)3 has heretofore been virtually ignored by the Internal Revenue Service (IRS) because of the relatively low tax rate and small tax base of United States employment taxes. Many practitioners have now come to rely on this position of the IRS as an established fact. However, such reliance may soon become extremely risky. Substantial increases in the tax rate and base for United States employment taxes are slated for the near future. In view of these pending increases it is doubtful that the IRS will continue this period of relative neglect. Should the IRS change its stance serious problems might result. Consider the following hypothetical. On March 1, 1976, A, a national and citizen of country X and an employee of a European multinational corporation (EURCO) is sent to the United States to work as a technician to assist EURCo's unrelated exclusive distributor. A departs the United States and returns to X on September 15, 1976. Under the laws of X, employment outside X is not subject to X's social security tax, nor are persons so employed permitted to make voluntary contribu-" @default.
- W1636898798 created "2016-06-24" @default.
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- W1636898798 date "1979-01-01" @default.
- W1636898798 modified "2023-09-27" @default.
- W1636898798 title "A Practitioner's Guide to United States Employment Taxation of Nonresident Aliens Working in the United States" @default.
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