Residency Requirements

News & Analysis as of

ISO Issues Countrywide Revision to the Definition of a “Residence Premises” in its HO Program

The “where you reside” language in the homeowners forms that the Insurance Services Office (ISO) has published since 1991 have spawned litigation around the country for over 20 years, given the number of scenarios which could...more

Addressing the Residency Question - Trust and Estates Update Vol. 2015, Issue 1

Generally, the first criterion for determining whether an individual is subject to probate or to estate or inheritance tax in a state is the individual’s domicile at the time of his or her death. In an increasingly...more

Ontario Ministry’s Expert Report Recommends Big Changes to Province’s Corporate Laws

On July 9, 2015, an expert panel convened by the Ontario Ministry of Government and Consumer Services (MGCS) released their final report (the Expert Report) containing many broad recommendations on how to modernize Ontario’s...more

Pay to Play? How States Handle Signing Bonuses for Athletes

Non-CPA sports fans (and athletes themselves) increasingly appreciate the tax aspects of luring the best free agent athletes to their teams. One recent example is the whopper of a contract that agent Scott Boras cooked...more

Abenomics Liberalization: Japanese Companies no Longer Require a Japanese Resident Representative Director

On March 16, 2015, the Civil Affairs Bureau of the Ministry of Justice of Japan (the “CAB”) issued a notice (the “Notice”) that the Legal Affairs Bureaus (the “LAB”) would accept incorporation applications for corporations...more

Abolition of resident representative requirement for subsidiaries of foreign companies in Japan

In an effort to boost foreign investments in Japan, the Cabinet Office recently resolved to eliminate the residency requirements for representatives of Japanese subsidiaries of foreign companies. The change took effect on...more

Arbitration Agreements in Residency Contracts Offer Valuable Protections—Part II

As I explained back in December, arbitration agreements can save your company a significant amount of money. However, not all arbitration agreements are created equal. Although the law varies from state to state, here...more

School Districts: Immediate Action Required for Student Residency Determinations (1/15)

School districts must take immediate action to respond to significant changes to Commissioner’s regulations governing student enrollment determinations. On December 10, 2014, the State Education Department issued new...more

This Year in San Juan? - Making the Move from Miami to Puerto Rico

I was recently in San Juan in late November 2014. I am not very nostalgic by nature, but on this trip was struck by a strong sense of how much Puerto Rico reminded me of the Panama Canal Zone – tropical climate, American...more

NYS Tax Department Reverses Position on Statutory Residence Rule

The New York State Department of Taxation and Finance (the Department) has backed off from an aggressive position that it has been taking in cases involving New York residence issues....more

Residency and “Illegal Alien Status” Are Not Mutually Exclusive for School Accommodations: A Friendly Reminder From Washington...

It is worth remembering that when determining if someone is a resident of your school district, the fact that someone may not actually be a legal resident of this nation is irrelevant. In order to underscore this fact, the...more

Hodgson Russ's Tim Noonon on the Groundbreaking New York Residency Tax Case Gaied v. NYS Tax Appeals Tribunal [Video]

New York’s highest court recently issued a groundbreaking decision on the state’s residency rules — one of the first times that court has addressed this important New York tax issue. The case, Gaied v. New York State Tax...more

San Juan – The New Havana?: Making the Move from Miami to Puerto Rico

I lived in Miami for about ten years during the time that I went to law school at the University Of Miami School of Law, i.e. the Harvard of the South! I also worked in Miami while I went to law school at night and have a...more

FMLA Benefits May Be Extended for Same-Sex Spouses

Under current law, an eligible employee may take leave under the Family Medical Leave Act (FMLA) to care for a same-sex spouse only if they reside in a state that recognizes same-sex marriage. If the employee lives in a state...more

Doing Business in Latin America and The Caribbean: Uruguay

With a geographical area of 176,215 square kilometers and a current population of 3.2 million inhabitants, Uruguay is one of the smallest countries in South America. Its current growth is 5% per annum. The Uruguayan...more

Doing Business in Latin America and the Caribbean: Paraguay

With an area of 406,752 square kilometers, Paraguay occupies the central plain of South America. It has the world’s largest fresh water reserve known as “Acuífero Guaraní.” The country’s fertile soil is one of the major...more

The Goods On Gaied: What It Means, From The Front Lines

As most readers know, New York’s highest court recently issued a groundbreaking decision on the state’s residency rules — one of the first times that court has addressed this important New York tax issue. Gaied v. New York...more

Gaied v. New York: The State's High Court Weighs In On Statutory Residence Rules

The concept of residency is usually the starting point for all state income tax considerations. And while almost every state imposes, at various rates, a personal income tax, in general the states use a similar sets of...more

Minnesota Income Tax Residency Law— Recent Developments and Planning Considerations

On April 16, 2014, the Minneapolis Star Tribune published an article by Adam Belz titled, “Minnesota’s wealthy caught in a tight tax net over residency.” The article discussed the Minnesota Department of Revenue’s approach to...more

Information Letter: Update on legislative developments in Russia. Governmental De-offshoring initiatives. Proposed new CFC and...

When it was first revealed by President Vladimir Putin a few years ago that the offshore-backed modus operandi for the Russian economy could no longer be tolerated, very few could have predicted that the Government would be...more

Counterpoint: Clarifying the facts around where you live for tax purposes

Residency rules haven’t changed. Now a bill lets exiles keep their Minnesota professional advisers. As a Minnesota tax lawyer for nearly 30 years, I read with interest the Star Tribune article April 16 (“Avoiding state tax...more

Rouse v. Wachovia: a victory for national banks

The Ninth Circuit Court of Appeals has ruled in Rouse v. Wachovia Mortgage, FSB that under 28 U.S.C. § 1348, “a national bank is ‘located’ only in the state designated as its main office.” This ruling resolves the important...more

Ninth Circuit Rules National Banks are Residents Only of Their Home State

The United States Court of Appeals for the Ninth Circuit (encompassing nine Western states and two Pacific islands) has held that for purposes of diversity jurisdiction a national bank is a citizen only of the state in which...more

Permanent Place of Abode Requires Actual Use of Property as Taxpayer’s Residence

The New York Court of Appeals reversed the decision of the Appellate Division of the New York Supreme Court and held that in order for an individual to have a “permanent place of abode” in New York for purposes of determining...more

New York’s highest court narrows class of statutory residents: good news for some out-of-state owners of residential property in...

New York tax law provides that a person who is in New York state for more than 183 days (in whole or in part) in a year and maintains a permanent place of abode in New York is a statutory resident, subject to tax on all...more

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