Issue 156 November-December 2021

November 24, 2021

Mexico Creates Voluntary Labor Verification Program

By Francisco Peña

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. In relation to the Program, the General Rules of Workplace Inspections and Implementation of Sanctions in force, in article 2, section VI, 46 and 47, provides for Alternate Mechanisms to Inspections (“AMI”) to be conducted by duly certified entities. The … read more

December 2, 2021

Non-Citizens and Various Types of U.S. Residence

By Marissa Sandoval Rodriguez

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. Obtaining a U.S. Permanent Resident Card, otherwise known as a Green Card, enables an immigrant to live and work permanently in the United States and to be protected by all of its laws. People seek Green Cards for various reasons, including as a steppingstone to obtaining U.S. citizenship, because they do not want to … read more