Citizenship · Capital · Global Mobility
Region
North America is the northern part of the Americas, between the Pacific, Atlantic and Arctic oceans. This section covers the US, Canada, Greenland and Bermuda.
31 Oct 2026
A US citizen or green-card holder owes no US income tax on gifts from non-US family in Vietnam, but a year's total over $100,000 goes on Form 3520. Filing late can cost 5% of the gift a month, up to 25%.
Read →31 Oct 2026
A US re-entry permit stops an absence's length alone counting against the holder; business ties abroad can still indicate abandonment. Canada counts work abroad only for a Canadian business or public service.
Read →30 Oct 2026
Since July, Vietnam's police issue certificate No. 2, electronic if filed online; the US Mission takes only stamped paper. No Vietnamese time limit was found; four destinations set 3–24 months.
Read →30 Oct 2026
Delaware charges an LLC US$400 a year, Wyoming from US$60. One wholly owned by a foreign person also files Form 5472 in years it deals with its owner, tax or no tax, or faces a US$25,000 penalty.
Read →29 Oct 2026
Texas exempts US$140,000 of a homestead's value from school tax, Florida US$25,000 and New York offers STAR relief, only for a principal or permanent residence; California's 2% cap has no residence condition.
Read →29 Oct 2026
Passport travellers may not carry gold bars or raw gold in or out of Vietnam; jewellery may cross, declared from 300 g. Vietnamese permitted to settle abroad may take any gold, licensed from 1 kg in total.
Read →28 Oct 2026
Vietnam is not on the IRS list of treaties in effect, so Vietnam residents' US dividends bear 30% tax at source. Bank interest is exempt, as are share gains under 183 days in the US; Treasury interest can be.
Read →28 Oct 2026
A 2015 decree, on which the State Bank's circular still rests, limits an individual's portfolio investment abroad to employee share awards. No text found provides a route to one's own foreign broker account.
Read →26 Oct 2026
Since 2025 the 15% applies at any value, with no A$750,000 floor. Canada's buyer is liable for 25% of the price absent a certificate; New Zealand withholds from offshore owners who resell within two years.
Read →25 Oct 2026
The United States taxes a green-card holder's worldwide income from the day residence starts. Japan and Korea tax foreigners there five years or less in ten on foreign-source income only if paid or sent there.
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