Gift tax in the United States
If a person is a non-resident alien for purposes of gift tax, taxation of gifts is determined in a different way. If the property is not located in the U.S., there is no gift tax. If it is intangible property, such as shares in U.S. corporations and interests in partnerships or LLCs, there is no gift tax.
Gift tax in the United States
"Gifts" received from employers that benefit employees are not excluded from taxation. clearly states employers cannot exclude as a gift anything transferred to an employee that benefits the employee. Consequently, an employer cannot "gift" an employee's salary to avoid taxation.