as how long the NRA has been in the United States, how often he or she travels as well as the size, and cost of home in the United States. The test will also look at the location of NRA’s family, their participation in community activities, participation in U.S. business and ownership of assets in the United States. Voting is also taken into consideration.

A foreigner can be a U.S. resident for income tax purposes but not be domiciled for estate tax purposes. An NRA, whether a nonresident alien or non-domiciliary, will be subject to a different transfer taxes (estate and gift taxes) than a U.S. taxpayer. Only the gross part of the NRA’s Estate that at the time of death is situated in the United States will beby the oceans and another quarter by the biosphere.

Global emissions are not estimated to peak by 2030, let alone by 2020, if current climate policies and ambition levels of the Nationally Determined Contributions (NDCs) are maintained. Preliminary findings from the Emissions Gap Report 2019 indicate that greenhouse gas emissions continued to rise in 2018, according to an advanced chapter of the Emissions Gap Report released as part of a United in Science synthesis for the UN Secretary-General’s Climate Action Summit in September.

The United in Science report, which brought together major partner organizations in the domain of global climate change research, underlined the glaring – and growing – gap between agreed targets to tackle global warming and the actual reality.

"The findings of WMO's Greenhouse Gas Bulletin and UNEP's Emissions