Danskere og dobbelt statsborgerskab
Danske statsborgere har nu mulighed for at få dobbelt statsborgerskab.
Det vil sige, at danske statsborgere bosiddende i USA kan søge om at blive amerikanske statsborgere via naturalisation uden at miste deres danske statsborgerskab. Ansøgningsskemaet , Application for Naturalization, form N-400, findes her : https://www.uscis.gov/n-400 .
Danskere, som mistede deres danske statsborgerskab, da de blev statsborgere i et andet land før 1. september 2015, kan søge om at generhverve deres danske statsborgerskab. Ansøgningen skal være Indfødsretskontoret i hænde senest den 31. august 2020.
Ansøgningen, Erklæring om generhvervelse af dansk indfødsret for tidligere danske statsborgere findes her.
Yderligere oplysninger om statsborgerskab og indfødsret findes på www.uim.dk og Tidligere Danske Statsborgere.
Spørgmål til ansøgningen bedes rettet direkte til Indfødsretskontoret på tlf. 011 45 7226 8700 eller pr. email uim@uim.dk.
Martensen Wright welcomes Pernille and says goodbye to Sandra
Our team is saying goodbye to Sandra who has interned with us for a year and welcoming Pernille, our new intern from Denmark.
Dorthe Mikkelsen Wright tildelt Ridderkorset
Dorthe Mikkelsen Wright var mandag den 20. august 2018 i audiens hos H.K.H. kronprins Frederik for at takke for Ridderkorset, som hun har fået tildelt for sit virke som honorær konsul for Danmark i det nordlige Californien.
Lars Reed fik bestalling som advokat i Californien
Martensen Wright siger tillykke til Lars Reed, som arbejdede hos os i 2016. Lars aflagde fornyligt ed som nyudklægget advokat i Californien. Edsaflæggelsen foregik i Alaska (se seglet på væggen i billedet), da Lars for tiden arbejder som dommerfuldmægtig for Højesteretspræsident Craig Stowers ved højesteretten i Alaska.
Lars afsluttede sine jurastudier fra den californiske UC Davis School of Law i maj og fik bestalling som advokat i Californien i november.
Martensen Wright er stolte af at have været med til begyndelsen af Lars’ juridiske karriere og vi ønsker ham held og lykke fremover.
Finn Martensen, medstifter af Martensen Wright PC, afgik ved døden
Det er med stor sorg, at vi meddeler, at Finn Martensen, medstifter af Martensen Wright PC, afgik ved døden den 28. november 2017 efter lang tids sygdom.
Finn var banebrydende i sit arbejde med at hjælpe danske virksomheder få fodfæste i USA. Han var ekspert inden for amerikansk selskabsret og –lovgivning og forskellene mellem Danmark og USA på netop dette område.
Finn flyttede til Danmark i 2009 og fortsatte virket med juridisk rådgivning og støtte til danske virksomheder, der ligesom ham selv, var bidt af ”drømmen om Amerika”. Finn vil blive savnet i det dansk-amerikanske forretningsmiljø.
Vores tanker går til Finns hustru Anne Grethe, sønnerne Jens og Rasmus samt deres familier.
Ære være mindet om Finn Martensen.
E-visas: The Workhorse in Visa Options
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Opdatering af hjemmesiden for I-94 “visa waivers”
Folk, der rejser meget til USA, er helt sikkert bekendt med U.S. Customs and Border Protection’s hjemmeside for I-94 visa waiver programmet . Martensen Wright er for nyligt blevet underrettet om, at hjemmesiden er blevet opdateret. Det er nu blevet muligt for visse rejsende på visa waiver programmet at checke status på deres ophold i USA. Det kan have alvorlige konsekvenser for senere ansøgninger om visum, hvis man tidligere er forblevet i USA ud over ens “admitted until” dato. Denne nye feature vil derfor komme som en stor fordel for rejsende på visum.
I fremtiden har CBP planer om at gøre det muligt for både “non-immigrant” og “immigrant” rejsende at checke hvor meget længere de har lov til at forblive i USA. Derudover arbejder CBP på en feature, som vil minde de rejsende om at der nu kun er 10 dage til de skal forlade USA.
Læs mere om ændringerne på I-94 hjemmesiden her.
IRS Starts Transfer Pricing Audit Campaign
THIS ARTICLE HAS NOT BEEN TRANSLATED INTO DANISH.
The Internal Revenue Service (IRS) has announced that U.S. distribution subsidiaries of foreign multinationals, including Danish companies, can expect special transfer pricing scrutiny during IRS audits. The IRS is concerned that foreign-owned companies are not paying their “fair share” of income tax when a parent company charges excessively high prices on goods, services and royalties. Incorrect cross-border prices can lead to artificially low corporate income tax payments.
Recently, we have seen the IRS become more aggressive in employing this audit strategy, and challenging transfer prices has become a lucrative way to raise tax revenue. During audits, the IRS will request information on the company’s business operations and justification of the cross-border prices charged between companies – commonly known as a transfer pricing documentation report.
In discussions with tax agents, IRS Auditors regularly review earnings before interest and tax (EBIT) as a percentage of net sales when selecting targets. U.S. subsidiaries incurring losses face the highest risk of scrutiny, and many middle-market companies are being audited for the first time.
New Transfer Pricing Standards in DK Raise the Bar and Widen the Net – Starting at $20 Million in Group Revenue!
The IRS is not the only tax authority concerned about transfer pricing. The Danish tax authority, SKAT, has also become more aggressive in auditing transfer pricing practices for Danish companies.
Transfer pricing has long been a tax concern for the largest multinationals and news articles on Apple, Starbucks, Google and others have raised the profile of this contentious tax issue. Danish transfer pricing documentation rules were updated in 2016 to follow the OECD’s recommendations for combating large-scale tax avoidance by multinational companies. Consequently, fines now apply for documentation breaches. SKAT, for the first time in March 2017 published details of a court case in which a fine for failure to comply with transfer pricing documentation rules was upheld.
For the largest companies, new international transfer pricing documentation standards require companies to provide information on both global business operations (a “Master File”) available to all tax authorities and a transfer pricing analysis (a “Local File”) for tax authorities in all countries where a multinational operates. However, many middle market companies will also be subject to these higher documentation standards in Denmark. Most notably, Danish regulations now require companies with global revenues of DKK 125 million (~ $20 million) and more than 250 employees to be subject to the same higher transfer pricing documentation standards as large multinationals.
In our experience, these new requirements are more prescriptive both in terms of the volume of information required and the details that must be included in a report. For instance, a Master File should include written descriptions of important drivers of business profit, the supply chain for the five largest product lines, major service agreements within the group, and an explanation of which companies own intangibles by country. By contrast, a Local File for each country, requires a thorough explanation of local business strategies, functions, risks and assets. Each Local File must also include an explanation of inter-company transactions, financial results and selection of the “Best/Most Appropriate Method” for bench marking transfer prices.
What to Do Next?
Taxpayers of all sizes should review their transfer pricing arrangements in anticipation of a potential audit. Companies with U.S. distribution subsidiaries can expect additional transfer pricing scrutiny as a part of every IRS tax audit. Depending on the risk profile of a company, transfer pricing documentation or other supporting economic analyses may be necessary to justify operating results and reduce the risk of additional tax assessments and penalties.
The IRS has published a Transfer Pricing Audit Roadmap which can be viewed here: https://www.irs.gov/businesses/corporations/transfer-pricing-audit-roadmap-now-available .
This article was written by Hanne Rørholm LeLoup and Alex Martin. Hanne LeLoup is a Partner with Hutchinson and Bloodgood LLP, http://www.hbllp.com/ in San Diego, California. HBLLP is a full-service CPA firm. Hanne grew up in Denmark and assists numerous Danish companies with their American tax issues. Hanne can be reached at hleloup@hbllp.com . Alex Martin is a Transfer Pricing Expert at Clayton & McKervey in Detroit, Michigan, https://claytonmckervey.com/. Alex can be reached at amartin@claytonmckervey.com .
Buy American and Hire American
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Stop for “Premium Processing” for H-1B visum
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Yderligere oplysninger kan findes her: USCIS Will Temporarily Suspend Premium Processing for All H-1B Petitions og her: USCIS Newsletter .
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