President Biden announced a new program for individuals who are in the United States without inspection. Under this new program, individuals will be able to request Parole in Place from USCIS. To be eligible, individuals must...more
In a regulatory notice published on January 23, 2024, the Financial Industry Regulatory Authority (FINRA) announced the adoption of two proposed rules, both of which impact how member firms and associated persons approach...more
Uno de los requisitos más relevantes para importar bienes a México es estar inscrito como importador. Existen dos tipos de registros, uno es el Padrón de Importadores, que pueden realizar importaciones de bienes en general, y...more
One of the most important requirements for importing goods into Mexico is to be registered as an importer under the Mexican importer’s registry. There are 2 types of registries for importers, one is for general importers...more
G.W. v. Avonworth Sch. Dist., 297 A.3d 28 (Pa. Commw. Ct. June 2, 2023). The Pennsylvania Commonwealth Court confirmed, among other evidentiary issues, that when challenging the residence of an enrolled student a school...more
A federal district court on Aug. 17, 2023, declined to enjoin Florida's law limiting select persons from "foreign countries of concern" from directly or indirectly owning, having a controlling interest in or acquiring by...more
More frequently over recent years, federal courts have wrestled with the constitutionality of a state’s requirement under its cannabis regulations that ownership of a cannabis company be majority owned (or some other...more
The U.S. Department of State (DOS) announced on May 7, 2022, that it had selected this year’s Diversity Lottery (DV 2023) applicants. Since the DOS does not notify winners, entrants who submitted within the mandatory time...more
Goodbye New York- Late last year, the U.S. Census Bureau released data showing population shifts across the country during 2021. According to this information, New York lost 1.8 percent of its population... ...more
Australia - New Labor Market Testing Requirements Announced - The Australian government has announced new legislation impacting the Labor Market Testing (LMT) requirements for employer-sponsored visas. Employers seeking to...more
Today, the Supreme Court of the United States issued the following four opinions: Rodriguez v. FDIC, No. 18-1269: The Internal Revenue Service (“IRS”), under its statutes and regulations, allows an affiliated group of...more
United Kingdom - Expansion of Shortage Occupation List for Immigration Purposes - The Shortage Occupation List (SOL) has recently been updated in accordance with the recommendations of the Migration Advisory Committee (MAC)....more
General Principles- Many business owners who reside in New York, and whose business is headquartered in the state, pay income taxes not only to New York, but to other jurisdictions as well....more
On April 16, 2019, the U.S. Supreme Court heard arguments in Kaestner v. North Carolina Department of Revenue. The case will address the extent of the state’s authority to tax the income of certain trusts. The trustees of the...more
On October 16, 2018, the Organization for Economic Cooperation and Development (OECD) issued guidance to Financial Institutions (FIs) regarding what is known as “Golden Passports”. ...more
On October 18, 2018, the Northern District of Georgia declined to extend the Supreme Court’s holding in Bristol-Myers Squibb Co. v. Superior Court of Cal., S.F. Cty. to dismiss or to strike the class allegations in a...more
In 2017, the New York legislature amended CPLR 503(a) to provide for venue in “[(1)] the county in which one of the parties resided when it was commenced; [(2)] the county in which a substantial part of the events or...more
Chevron deference is increasingly coming under fire from the justices of the Supreme Court of the United States. That came through loud and clear in Pereira v. Sessions, issued on June 21, 2018....more
On June 11, 2018, the United States Supreme Court decided Jon Husted, Ohio Secretary of State v. A. Philip Randolph Institute, et al., No. 16-980, holding that Ohio’s procedures for removing voters from its voter registration...more
The terms “domicile” and “residence” are frequently used interchangeably, but for tax purposes, they are distinct legal concepts that carry different meanings and significance. Residence refers to a person’s place of abode....more
In re TC Heartland LLC, __ F.3d __ (Fed. Cir. Apr. 29, 2016) (MOORE, Linn, Wallach) (D. Del.: Stark) - Fed Cir denies petition for writ of mandamus that sought to require the district court to dismiss or transfer...more
It is a difficult enough for families to come to grips with having to care for an elderly parent that may no longer be able to live on their own. After coming to terms with this unfortunate reality, the next steps often...more
The UK tax obligations of an individual depend in large part on the individual’s "domicile" under generally applicable English common law principles. The citizenship of an individual is irrelevant under the UK tax system. The...more