IMI Research Unit

The Tax-Efficient Way to

Move to the USA

The authoritative guide on how you or your client can move to the United States while avoiding unnecessary tax consequences.


For the last three hundred years, the United States has been a magnet for immigration.

This is because of the widely held belief that the US is the “land of opportunity.”

Supporting this belief is the US’s position as the world’s largest economy and its status as the home of many of the world’s top educational institutions and technology and finance ecosystems.

Unfortunately, the US immigration and tax systems are also extraordinarily complex and daunting.

In this guide, tax and immigration experts Melvin Warshaw and David Lesperance bring to bear their over 3/4s of a century of combined experience to explain the integration of these two complex areas of US law.

Whether simply moving temporarily to open up an American branch office or a complete permanent relocation of an entire family, US immigrants and their advisors will find their advice invaluable.

The report answers questions and covers topics like:

– What are the ways of immigrating to the United States?
– How can you become a US citizen or Green Card holder?
– What are the general tax implications of becoming a US citizen or Green Card holder?
– How do you reduce the tax impact of moving to the US through pre-immigration tax planning?
– How can you structure your foreign holdings to minimize tax exposure?

The report is packed with 52 pages of practical tips and strategies for realizing your dream of living in the United States while navigating a complex tax system that can be to your advantage with proper planning.


The report is authored by two of the world’s foremost experts on US immigration and tax planning, Melvin A. Warshaw and David Lesperance, who between them have more than 70 years of experience in helping hundreds of clients expatriate from the United States.

US estate planning and tax lawyer

International tax and immigration lawyer

Mel has more than 40 years of experience as a US estate planning and tax lawyer.

He represents both US and non-US high net worth individuals, families, and companies on a wide range of personal and business tax matters, especially in connection with cross-border income and estate tax planning and compliance in the US.

Mel is an ACTEC Fellow, a member of the International Academy of Estate and Trust Law, a STEP member and a member of the editorial board of Trusts & Estates magazine.

Before undertaking his current solo practice, Mel was a private client partner in the Boston office of McDermott, Will & Emery, and also worked as a senior wealth advisor at JP Morgan Private Bank, and he began his legal career in the General Counsel’s office of the IRS National Office in Washington, DC. He holds an L.L.M. (Tax) from Georgetown University.

See website

David is one of the world’s leading advisors on international tax and immigration, an area in which he has worked for more than 30 years. 

A published author in the field, David’s personal interest in these areas grew from his experience working as a Canadian immigration and customs officer while studying law. 

Since being called to the bar in Ontario in 1990, he has established his expertise with major law firms, his own law firm and as a private consultant. 

Routinely cited in the world’s most respected publications, David has successfully advised hundreds of high and ultra high net worth individuals and their families, many of whom continue to seek his counsel today.

David is supported by a team of professionals, some of whom have worked with him since the early 1990s.

See website

53 pages

February, 2024
This report is FREE for IMI Pro members.

Not an IMI Pro member?

IMI Club members-only benefits:

  • ✓ Unlimited articles
  • ✓ Full access to the IMI Data Center
  • ✓ Full access to our databases
  • ✓ Full access to partner reports
  • ✓ Preferential access to IMI Research Unit reports

  • ✓ Free access to the Market Eligibility Index
  • ✓ Listing of your profile as an IMI Expert
  • ✓ Exclusive interviews
  • ✓ Read IMI on the iPhone and Android apps
  • ✓ Free access to our resume bank

“Thanks to IMI Club, I am never that one guy in the meeting that hasn’t heard about the latest RCBI program price cut or rule change. Getting those regular alerts is simply necessary for me to stay on top of this rapidly-changing market.”

Eric G. Major
CEO, Latitude Residency & Citizenship