Tax law and the US LOI with WashingtonDuring his talk at the AFI party, Nick referred to not wanting to get into trouble regarding the myriad of requirements for doing business in the USA. I suspect this was on advise from a tax lawyer. In my brush stroke dealings with US tax law, my own tax lawyer advised me to stay as far away from the US as possible. No bank accounts, no purchasing of real estate, no participation in US private companies. They will come after you and are putting in laws so that they can and will do so. The US in an attempt to deal with their deficit is targeting foreigners. The new laws coming into affect could deem you to be a US resident for tax purposes if you spent 4 months vacationing in the US and if you lived across the border and went there 61 times the rest of the year for 10 minutes to pick up gas, you would be taxed as a US resident. In addition, if deemed a US resident for one year of your life, your estate could be taxed by the US authorities. So if Nick has a good tax lawyer, [and he should have one] he may have been advised that dipping into Washington State with AFI is not a good idea from a tax perspective. In the past there was no way to effectively track border crossings. This is all changing with new technology and a new agreement with the US and Canada. They if not yet, soon will be able to track your every minute in the US. If you were to cross the border at 23:59 and return again at 0:05 am you will be deemed as being in the US for two full days.