Votre Blog - Droit fiscal Américain
Blog
Impôt Américain
Olivier Thevoz, Avocat Fiscaliste à New York
Domicile Fiscal aux Etats-Unis
Domicile Fiscal aux Etats-Unis
Explication du "Substantial Presence Test" et de la "Close Connection Exception"
M. Olivier Thévoz présente les règles en matière de détermination du domicile fiscal aux États-Unis. Il discute notamment des notions du "Substantial Presence Test" et de la "Close Connection Exception".
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