December 2021

Pursuant to the Mexican Federal Labor Law (“FLL”), work-related accidents and illnesses are those caused by an employee’s exposure to work activities. Accordingly, a work-related accident is defined as bodily injury or distress, whether immediate or not, death, disappearance caused by criminal actions, occurring suddenly at any place or time, and includes accidents that occur…

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…