From: stephen@sprunk.org   
      
   On 24-Jun-14 16:07, Adam H. Kerman wrote:   
   > Stephen Sprunk  wrote:   
   >> On 24-Jun-14 15:17, John Levine wrote:   
   >>> If he had a green card, he was subject to US income tax.  How'd   
   >>> that work out?   
   >>   
   >> The US might tax his Canadian income, but he'd get a   
   >> (non-refundable) credit for paying the higher Canadian income tax,   
   >> so the net US income tax would still be zero.   
   >>   
   >> Remember, he wasn't _actually_ working in the US.  That would make   
   >> things a _lot_ more complicated.   
   >   
   > He wasn't working in the United States? With that many business   
   > meetings, there may actually be nexus for tax purposes.   
      
   It wasn't all that many.  However, US policy is that when the officer   
   has _any_ doubt, he is to assume they're an immigrant seeking work.   
      
   Nobody questioned any individual trip; it was only the pattern (built up   
   over many years) that eventually made them suspicious.  Ironically, if   
   he had made fewer trips that lasted longer (i.e. not going home between   
   meetings), they probably wouldn't have had a problem.   
      
   A tourist visa is valid for something like 90 days, and his problem was   
   that he repeatedly got a new tourist visa before the prior one expired;   
   it looked like he was trying to circumvent the limit by repeatedly   
   re-applying to create a "permanent" tourist visa, which is a no-no.   
      
   I've since read you'll get flagged if you get more than one tourist visa   
   in a 6-month period; they have the discretion to let you through despite   
   flags, but eventually he either accumulated too many flags or just got   
   the wrong officer on the wrong day and failed the interview.   
      
   Travelers from low-risk countries are normally presumed innocent; once   
   you've been denied entry even once, though, you are presumed guilty on   
   future trips, just like travelers from high-risk countries.   
      
   > Paid athletes earn wages/salaries at their business meetings/away   
   > games for tax purposes.   
      
   There's a special non-immigrant visa class for professional athletes and   
   such that allows them to "work" in the US.  Their performances do not   
   qualify as "business meetings", for whatever reason; if so, they would   
   be able to use a tourist visa.   
      
   S   
      
   --   
   Stephen Sprunk         "God does not play dice."  --Albert Einstein   
   CCIE #3723         "God is an inveterate gambler, and He throws the   
   K5SSS        dice at every possible opportunity." --Stephen Hawking   
      
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