随着经济的全球化，许多人移居美国继承巨额财产和从事高薪的工作。虽然这些人可能精通商业，但对他们即将面临的所得税和转移税却知之甚少。本文着重介绍将会涉及到非居民 (以下简称 NRAs)的遗产税、赠与税和隔代财产税，阐述了非居民美国公民和外籍居民 (以下简称 RAs)在转移 With the globalization of the economy, many have emigrated to the United States to inherit huge sums of money and to engage in highly paid jobs. Although these people may be proficient in business, they know little about the upcoming income tax and transfer tax. This article highlights the estate tax, gift tax, and intergenerational property tax that will be dealt with by non-residents (NRAs), explaining the transfer of non-resident U.S. citizens and resident foreigners (RAs)