Non-U.S. citizens may be surprised to find out that they can unwittingly become U.S. residents for tax purposes, without the benefits of becoming a U.S. resident for immigration purposes. Such non-U.S. citizens are often surprised to learn that at least three different types of “residence” exist under U.S. law: i) for immigration purposes, ii) for income tax purposes, and iii) for estate and gift tax purposes.

On November 1, 2021, Mexico’s Secretary of Labor and Social Welfare (“STPS” for its acronym in Spanish) published a Decree in the Official Journal of the Federation (“DOF”) creating a new Voluntary Labor Verification Program (the “Program”), which entered into force the day following its publication. The decree provides that employers may voluntarily report to the STPS their level of compliance with General Labor Conditions, Development and Training, Safety and Sanitation, among other aspects, as relates to their respective workplaces.

On September 9, high level representatives from Mexico and the United States, including Vice President Kamala Harris, several Department Heads and Ambassadors, relaunched High-Level Economic Dialogue (“HLED”), a dialogue mechanism implemented in 2013 during the administrations of Presidents Enrique Peña Nieto and Barack Obama.