Bar Exam Toolbox Podcast Episode 169: Listen and Learn -- Personal Jurisdiction (Civ Pro)
Law School Toolbox Podcast Episode 263: Listen and Learn -- Subject Matter Jurisdiction
Effective on July 1, 2024, Senate Bill 420 (Amendment) amended Chapter 1 of Title 2 of the Official Code of Georgia Annotated and was codified in O.C.G.A. § 2-1-7. The Amendment prohibits nonresident aliens who are either...more
Bermuda, the Cayman Islands and the British Virgin Islands (BVI) are among the most prominent offshore jurisdictions. All three enjoy a strong global reputation, with modern, business friendly corporate laws and effective...more
In 2019, the United States Patent and Trademark Office (USPTO) introduced Trademark Rule 2.189 (37 CFR § 2.189) as part of its larger efforts to combat fraudulent filings and unauthorized practices. Under the rule, all...more
To file bankruptcy in the U.S., a debtor must reside in, have a domicile or a place of business in, or have property in the United States. 11 U.S.C. § 109(a). In cross border chapter 15 cases, courts have considered whether...more
Key Tax Measures The Chancellor of the Exchequer delivered the United Kingdom (“UK”) Spring Budget for 2024 on 8 March, 2024. The Budget was delivered against the backdrop of an anticipated general election in the summer...more
The US Court of Appeals for the Federal Circuit confirmed the US Patent & Trademark Office’s (PTO) refusal to register a trademark based on the applicant’s failure to comply with the domicile address requirement of 37 C.F.R....more
Bermuda formed the first modern captive in 1962 and remains the leading offshore captive domicile, with approximately 700 licenced captives on its register. Bermuda’s captive industry has remained resilient in the face of...more
In the summer of 2022, Puerto Rico enacted Act 52-2022, which amended the concept of “engaged in trade or business” under the Puerto Rico Internal Revenue Code of 2011 to address the pandemic-related issue of employees...more
As part of its ongoing efforts to improve and maintain the accuracy of the Trademark Register, and combat trademark scams and bot-filed trademark applications, the USPTO has revised examination procedures for reviewing...more
Thank you for reading the August 2023 issue of Sterne Kessler's MarkIt to Market® newsletter. This month, we conclude our series that explores ways to lose trademark rights with an examination of naked licensing, discuss a...more
The Lanham Act requires the United States Patent and Trademark Office (“USPTO”) to collect the domicile information of all trademark applicants. This provides the evidence necessary to show the applicant is a real person or...more
Whether initiating litigation or defending against a recently filed suit, venue needs to be front of mind. Venue issues have been a popular topic recently as parties have attempted to seek out venues as a means of selecting a...more
The California Office of Tax Appeals (OTA) held a California resident was not entitled to claim an other state tax credit (OSTC) for taxes paid to Massachusetts because gain from the sale of an LLC membership interest was...more
Hasta La Vista N.Y.- Wealthy individuals continue to leave New York for tax friendlier jurisdictions. Be Prepared- Some of these taxpayers take a very methodical approach toward planning for their departure. They...more
A new federal law restricts foreign investors’ access to E visas by adding a three-year domicile requirement for investors who obtained their citizenship through Citizenship by Investment (CBI) Programs....more
The Johnny Depp-Amber Heard trial captured the world’s attention in 2022. Two years after the couple divorced, Heard described surviving domestic violence in an op-ed for The Washington Post. Although Heard never mentioned...more
Frequently, estates and trusts have charitable beneficiaries. Trusts and estates attorneys should familiarize themselves with the rules that require certain estates and trusts to register and make periodic filings with the...more
Muchos ciudadanos americanos que viven en el extranjero no presentan su declaración de impuestos en Estados Unidos de América (“EUA”) por diversas cuestiones. Generalmente, esto sucede porque se tiene la creencia que no es...more
According to a report issued by the National Association of Realtors a couple of days ago, last year saw a large outmigration of people from California and New York, while Florida and Texas experienced a comparably large...more
The Mid-Terms- With 50 seats in the Senate, the Dems still control that Chamber. A win in the Georgia runoff, however, may lessen the burden for Majority Leader Schumer by, perhaps, neutralizing the significance of a certain...more
Splitting time between two or more places you love is a much-desired retirement dream for many. Some are “snowbirds” – those who live farther north in the United States during the summer and then head to warmer southern or...more
Everyone has heard about the affluent, or even not-so-affluent, New Yorkers who have moved to Florida, or to another state, to escape New York’s tax regime, not to mention the cold. More recently, some of us are...more
It is a fact that the phenomenon of human migration has been a major force in the history of the world. Indeed, among the themes that have remained constant during my years of practice, there are two that may be...more
“Summertime and the Living” Isn’t Easy- Summer in the New York Metro Area can be challenging. Some would say it sucks. It gets really hot. When it rains, it pours – no spritz here. The humidity is oppressive. Ironically, a...more
State personal income tax issues related to residency and domicile, because of their fact-dependent nature, are often the subject of controversy and litigation. Taxpayers have a fresh win in this area to celebrate. The New...more