The benefit of such tax- favored income is perceived as a treaty abuse. The Foreign Tax Act proposes to disallow treaty benefits with respect to any such income. For non-U.S. citizens, this is a key distinction. If an individual meets the definition of a resident alien, however, he or she will be subject to U.S. personal income taxation in the same manner and to the same extent as a U.S. citizen. Miscellaneous Florida Tax Proposals Several important proposals, which if enacted would have significantly altered Florida tax law, were not passed by the Florida Legislature but have not been ruled out for the future.
Canadian support is somewhat weaker.
In Canada, free trade advocates stressing economic growth and comparative advantage are countered by several groups with various environmental and cultural concerns. Support in the United States is fairly evenly divided. This is particularly important to the U.S. apparel industry, as well as to some of its other manufacturing and agricultural sectors. This new rule is intended to formalize and regulate an unofficial practice which had emerged in recent years, whereby local law firms hire foreign legal consultants to advise their clients on aspects of the relevant foreign jurisdiction in international business deals. In creating a new official status for foreign legal consultants, Florida joins several other states which have already done so, including Alaska, California, Hawaii, Michigan, New Jersey, New York, Wisconsin and the District of Columbia.