Worldwide income is typically subject to U.S. federal income tax, though exceptions and special rules may apply.

This guide is intended for individuals considering a move to the United States, especially those individuals with substantial wealth who need to organize their financial affairs before landing. It provides insight into topics on tax planning for foreign individual,s including residency, pre-residency income tax planning, pre-domicile transfer tax planning, and state and local tax.

Andersen Consulting enters into a Collaboration Agreement with Stratis Consulting, a Dublin-based firm specializing in strategic employment relations, people strategy, and workplace policy.

Many startup businesses are able to generate a cash benefit from the federal Research and Development Tax Credit (R&D Tax Credit). For more than 10 years, the R&D Tax Credit has been a permanent tax incentive, and qualified small businesses may use up to $500,000 of their R&D Tax Credit each year to offset employer payroll tax liabilities.

Andersen Consulting expands its global platform with the addition of collaborating firm Ventum Consulting, a German-based business transformation and technology consulting firm specializing in digital transformation, enterprise agility, product development, data-driven innovation, and emerging technologies such as AI.

Andersen Managing Directors Mike Kenehan, Annie Rachko, and Ricardo Garcia will present “When A/R Credits Go Wrong – Managing Unclaimed Property Exposure” on March 31, 2026, at 3:00 PM ET. The session will cover the fundamentals of unclaimed property as it applies to accounts receivable, including how credit balances become reportable property, as well as key considerations such as estimation risk, population scoping, and practical remediation strategies.

All U.S. states, the District of Columbia, Puerto Rico, and the Virgin Islands have laws requiring businesses to report and remit unclaimed property. The funds from unclaimed property compliance filings, amnesty programs, and audits have emerged as a material source of revenue for states. For example, in 2025, after accounting for reunited balances, Delaware's unclaimed property receipts were $426 million, or approximately 6.36% of the state's general fund.

Andersen Consulting expands its digital transformation offering through a Collaboration Agreement with Teolia Consulting, a French firm specializing in project and product management, cloud platform engineering, data transformation, and Atlassian suite integration and adoption.