Publications by Paula Singer

“Ten Common Tax Return Errors and the Foreign Nationals Who Make Them,“ NATP TAXPRO, Journal, Fall 2006;

“U.S. Policy on Taxing U.S. Citizens and Residents Abroad: A Closer Look,” Tax Notes International, Tax Analysts, June 19, 2006;

“New U.S. Rules for Withholding on Wages of Nonresident Employees,” Tax Notes International, Tax Analysts, February 6, 2006;

“New U.S. Acceptance Agent Application Procedures for Nonresident Taxpayers,” Tax Notes International, Tax Analysts, January 16, 2006;

“B-1 Visitors: U.S. Tax Traps for the Unwary,” Tax Notes International, Tax Analysts, September 12, 2005 and 2005-2006 Immigration and Naturalization Law Handbook, American Immigration Lawyers Association, 2005;

“In Search of Guidance on U.S. Taxation of Scholarship Grants for Foreign Nationals,” Tax Notes International, Tax Analysts, April 18, 2005;

“Special U.S. Payroll Tax Rules and Procedures Apply to Foreign Employees, Tax Notes International, Tax Analysts, May 23, 2005;

“Important Information for Those Considering Expatriation, Tax Analysts On-line Services, January 6, 2005;

"Identification Numbers and U.S. Government Compliance Initiatives," coauthored with Linda Dodd-Major, Tax Notes, September 20, 2004 and 2004-2005 Immigration and Naturalization Law Handbook, American Immigration Lawyers Association, 2004;

"U.S. Tax Policy for Citizens and Immigrants Living Abroad Merits a Closer Look," Tax Notes International, Tax Analysts, July 19, 2004;

"What Payroll Administrators Need to Know About U.S. Income Tax Treaties," Massachusetts Bar Institute's Section Review, Vol. 6 No. 2, 2004;

"Agency Alert - IRS Tightens Controls on ITINs,” AILA's Immigration Law Today, March/April 2004;

"The Ten Rules of U.S. Taxation," 2002-2003 Immigration & Nationality Law Handbook - Volume 1, American Immigration Lawyer’s Association, 2002;

"New IRS Procedures for U.S. Income Payments to Foreign Persons," Massachusetts Bar Institute's Section Review, Spring 2002;

"The U.S. Taxation Obligations of Foreign-Born Persons: Debunking the Myths - Part II," AILA's Immigration Law Today, April 2002;

"The U.S. Taxation Obligations of Foreign-Born Persons: Debunking the Myths - Part I," AILA's Immigration Law Today, March 2002;

“J-1 Exchange Visitors – Tax Opportunities and Pitfalls,” International HR Journal, West, February 2001;

“B-1 Visitors:  Tax Traps for the Unwary,” www.ilw.com, February 2001;

“Special Tax Withholding Rules Apply to Income Payments to Foreign Nationals,” 2001-2002 Immigration and Nationality Law Handbook, American Immigration Lawyers Association (AILA), 2001;

“US Income Tax Treaties:  Compliance and Coordination with Payroll,” PayTech, Nov/Dec 1999;

“IRS Issues New Forms and Procedures for Payments to Foreign Persons,” Massachusetts Bar Association Section Review , Volume 2, Number 1, December 1999;

“Estates Involving Foreign Nationals Present Challenges,” Massachusetts Bar Association Section Review, Volume 1, Number 2, March 1999;

Co-author, “U.S. Tax Rules Can Apply to Inheritances and Gifts from Abroad,” Massachusetts Bar Association Section Review, Volume 1, Number 1, December 1998;

Co-author, “Special Tax Rules Apply to U.S. Real Estate Transactions Involving Foreign Persons,” Massachusetts Bar Association Section Review, Volume 1, Number 1, December 1998;

"U.S. Taxation of Foreign Nationals," 1997-1998 Immigration and Nationality Law Handbook, AILA, 1997;

“IRS Issues New Regulations for Payments to Foreign Persons,” Immigration Law Report, Clark, Boardman, Callaghan, February 1998;

Editor and contributor, “Tax Treaty Benefits for Foreign Students and Scholars,” Windstar Technologies, Inc., 1995-1998.

"Payments to Foreign Students and Scholars Involve Complex Withholding and Reporting Rules," Journal of Taxation of Exempt Organizations, RIA Group, Sept/Oct 1996 and RIA Group, Taxation of International Transactions, Fall 1996;

“New Law on Expatriation to Avoid Tax,” New Law Handbook, AILA, November 1996;

"U.S. Taxation of Foreign Students and Scholars," 1996-1997 Immigration and Nationality Law Handbook, AILA, 1996;

"Massachusetts Broadens the Definition of Residency," MBA Taxation Section News, June 1996;

"Update on U.S. Taxation of Foreign Nationals," 1995-1996 Immigration and Nationality Handbook, AILA, 1995;

"U.S. Taxation of Foreign Students and Scholars," Immigration Law Report, Clark, Boardman, Callaghan, April 15, 1996;

"U.S. Taxation of Foreign Nationals," 1994-1995 Immigration and Nationality Law Handbook, AILA, 1995

Co-author, “Immigration and Business Development: Practical Considerations for Business People and Entrepreneurs,” Creative Lawyering in the 90’s and Beyond, AILA, 1995;

Co-author, "Taxation in the United States," International Taxation of Employment Manual, F.T. Law and Tax (U.K.), 1995;

“U.S. Taxation of Foreign Nationals,” Representing the Foreign Business, MCLE, December, 1994;

“U.S. Taxation of Foreign Nationals,” Immigration Law for the Non-specialist, Massachusetts Continuing Legal Education, (MCLE), February 1994;

"U.S. Tax Rules Applicable to Foreign Nationals," Government Affairs Manual, NAFSA, 1992;

“Tax Return Filing Dilemma for Indian Students,” Government Affairs Bulletin, NAFSA, September, 1992;

“Estate Planning for Non-citizen Spouses,” Gult Och Blatt I, Boston, October 1989;

"U.S. Tax Consequences of Employing Foreign Nationals," 1990 Hiring Foreign Nationals, AILA, 1989;
Co-author, “How Customs Valuations of Imported Goods Affect Related-Party Transactions,” Journal of Taxation, November 1987;

“U.S. Taxation of Foreign Nationals,” Immigration Law for the Non-specialist, Massachusetts Continuing Legal Education, (MCLE), March 1986.

Click here to go to Windstar Publishing, Inc. to see Paula and Gary Singer's U.S. Tax Guides for Foreign Persons and Those Who Pay Them® and more.