Paula Singer's Publications

Tax Guides

• International Aspects of Individual U.S. Tax Returns
• A Simple, More Efficient Tax Collection System for America
• Cross-Winds: What You Need to Know About Exchange Visitors
• Books in the US Tax Guides for Foreign Persons and Those Who Pay Them series.
  • Tax Treaty Benefits for Foreign Nationals Performing US Services
  • A Guide to Filing IRS Forms 1042 and 1042-S
  • B Visitors Performing Services in the U.S.
  • U.S. Taxation of H-1B Specialty Workers
  • J-1 Nonstudent Exchange Visitors Performing U.S. Services
  • L-1 Intra-company Transferees on U.S. Assignment
  • U.S. Taxation of Foreign Students

Over 60 Articles Including:

• “U.S. Tax Rules for Paying Foreign Employees,” Tax Notes International, Tax Analysts, January 18, 2010
• “U.S. Tax Returns for Foreign Nationals,” Corporate Business Taxation Monthly, CCH, November, 2009
• “U.S. Tax Returns for Foreign Nationals,” TAXPRO Journal, National Association of Tax Professionals, Spring 2009
• “Tax Reform for Americans Abroad,” Tax Notes International, Tax Analysts, May 25, 2009
• “B-1 Visitors-U.S. Tax Traps for the Unwary” Corporate Business Taxation Monthly, Commerce Clearance House (CCH), March 2009
• “U.S. Tax Returns for Foreign Nationals,” Tax Notes International, Tax Analysts, January 26, 2009
• "Common-Sense Tax Reform," Tax Notes Year in Review Edition, Tax Analysts, Special Report, January 5, 2009
• "Tax Code and Treaty Solutions for Expatriates Working Abroad," IOMA, November 2008
• "A Common-Sense Solution for Taxing U.S. Citizens and Immigrants Abroad," Tax Notes International, Tax Analysts, November 17, 2008
• "Tax Treaty Benefits for Workers, Trainees, Students and Researchers," Corporate Business Taxation Monthly, Commerce Clearance House (CCH), September 2008
• "U.S. Tax Code and Treaty Solutions for Resident Aliens Working Abroad," Tax Notes International, Tax Analysts, May 5, 2008
• "A Coherent Policy Proposal for U.S. Residence-Based Taxation of Individuals," Vanderbilt Journal of Transitional Law, Vol. 41, No. 3, May 2008
• “How Foreign Students Claim Treaty Benefits,” Corporate Business Taxation Monthly, Commerce Clearance House (CCH), May 2008
• “Enjoying Exemptions and Avoiding the Pitfalls of J-1 Exchange Visitor Tax Rules,” Immigration Law Today, American Immigration Lawyers Association, March/April 2008
• “The U.S. Tax Obligations of Foreign Nationals: Debunking the Myths,” Corporate Business Taxation Monthly, Commerce Clearance House (CCH), February, 2008
• “The 10  Most Common Mistakes Made by Organizations Paying Foreign Nationals,” Corporate Business Taxation Monthly, Commerce Clearance House (CCH), February, 2008
• "The 10 Rules of U.S. Taxation of Payments to Foreign Nationals," Tax Notes International, Tax Analysts, January 7, 2008
• “U.S. Taxation of J-1 Exchange Visitors,” Corporate Business Taxation Monthly, Commerce Clearance House (CCH), October, 2007
• "Ten Common Tax Return Errors Foreign Nationals Should Avoid," Massachusetts Bar Association's Section Review, Vol. 9 No. 2, 2007
• "Don't Extend U.S. Social Security Taxation to Currently Exempt Foreign Workers," Tax Notes International, Tax Analysts, August 13, 2007
• "Foreign Nationals Beware: Easy Steps to Avoid Tax Returns Errors," Immigration Law Today, American Immigration Lawyers Association, May/June 2007
• "Top 10 U.S. Tax Return Errors by Foreign Nationals Tax Notes International," Tax Notes International, Tax Analysts, March 5, 2007
• "Ten Common Tax Return Errors and the Foreign Nationals Who Make Them," TAXPRO Journal, National Association of Tax Professionals, 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 Association Section Review, Vol. 6 No. 2, 2004
• "Agency Alert - IRS Tightens Controls on ITINs,” Immigration Law Today, American Immigration Lawyers Association, 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 Association Section Review, Spring 2002
• "The U.S. Taxation Obligations of Foreign-Born Persons: Debunking the Myths - Part II," Immigration Law Today, American Immigration Lawyers Association, April 2002
• "The U.S. Taxation Obligations of Foreign-Born Persons: Debunking the Myths - Part I," 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, 2001
• “US Income Tax Treaties: Compliance and Coordination with Payroll,” PayTech, American Payroll Association, 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, American Immigration Lawyer’s Association, 1997
• “IRS Issues New Regulations for Payments to Foreign Persons,” Immigration Law Report, Clark, Boardman, Callaghan, February 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, American Immigration Lawyer’s Association, November 1996
• "U.S. Taxation of Foreign Students and Scholars," 1996-1997 Immigration and Nationality Law Handbook, American Immigration Lawyer’s Association, 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, American Immigration Lawyer’s Association, 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, American Immigration Lawyer’s Association, 1995
  Co-author, “Immigration and Business Development: Practical Considerations for Business People and Entrepreneurs,” Creative Lawyering in the 90’s and Beyond, American Immigration Lawyer’s Association, 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, Massachusetts Continuing Legal Education, December, 1994
• “U.S. Taxation of Foreign Nationals,” Immigration Law for the Non-specialist, Massachusetts Continuing Legal Education, February 1994
• "U.S. Tax Rules Applicable to Foreign Nationals," Government Affairs Manual, The National Association of Foreign Student Advisers, 1992
• “Tax Return Filing Dilemma for Indian Students,” Government Affairs Bulletin, The National Association of Foreign Student Advisers, 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, American Immigration Lawyer’s Association, 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, March 1986