Hodgson Russ's Tim Noonon on the Groundbreaking New York Residency Tax Case Gaied v. NYS Tax Appeals Tribunal
Prior to 31 March 2023 an application could be made for an “Economic Investment Certificate” by non-Bermudian individuals who invested at least BM$2.5 million in the island. The certificate was valid for a five years, after...more
Since being enacted in 2019, the New Jersey Medical Aid in Dying Act has had a threshold condition on a patient’s request for medication under the Act: that they be an “adult resident of New Jersey.” The physician’s record...more
U.S. Citizenship and Immigration Services (USCIS) continues to keep spouses and stepchildren of U.S. citizens in suspense regarding the process and requirements for filings that may be made on Monday, August 19, 2024, for...more
The UAE has established comprehensive regulations to determine tax residency for individuals and businesses operating within its borders. Three key legislative instruments guide these determinations: Cabinet Decision No....more
The U.S. Department of Homeland Security (DHS) and the White House recently unveiled a new initiative that promises to transform the lives of undocumented noncitizen spouses of U.S. citizens. Scheduled to start taking...more
Amendments to the Pennsylvania School Code provide additional protections to students and families involved in residency disputes with their local school districts. The changes will take effect on September 16, 2024. The...more
On June 18, 2024, the White House unveiled two new initiatives to provide a faster path to work authorization for Deferred Action for Childhood Arrivals (DACA) recipients—also called Dreamers—and other undocumented...more
The National Collegiate Athletic Association (NCAA) will stop enforcing rules restricting Division I athletes from transferring from one institution to another under a consent judgment filed in an antitrust lawsuit brought by...more
Florida is a great state for New Jersey and Pennsylvania residents to escape to during the winter months. Florida has more than 800 miles of treasured and beautiful beaches to enjoy and the average temperature in January is...more
Le 28 mars 2024, la Cour suprême du Canada (la « CSC ») a rendu sa décision tant attendue dans l’affaire Dickson c. Vuntut Gwitchin First Nation, au cours de laquelle elle s’est penchée sur deux questions nouvelles et donc...more
Several times a year, our experts from around the world compile an update on immigration and global mobility practice, setting out recent changes to the laws and regulations in their jurisdictions. Here are the highlights of...more
On March 28, 2024, the Supreme Court of Canada (SCC) released its long-awaited decision in Dickson v. Vuntut Gwitchin First Nation, in which it addressed two novel and previously unresolved questions: (i) the extent to which...more
What is a UK REIT? A Real Estate Investment Trust (REIT), despite the name, is a company (or group of companies) carrying on a property rental and investment business which, if it meets certain conditions, can elect to...more
1. Choosing the Right Legal Structure - 1.1 Introduction - Establishing a business entity in the United States can be an important strategic step for any international company that wants to avail itself of the...more
1. INTRODUCTION - Given that Uganda was a British colony, the English legal system and law are predominant in Uganda. Uganda's legal system is based on English Common Law and African customary law. However, customary law...more
A. Types of Business Entities - 1. Description of The Types of Entities - Pursuant to Turkish Foreign Direct Investment Law, foreign investors are free to make foreign direct investments in Turkey and shall be...more
TYPES OF BUSINESS ENTITIES - In the Netherlands, there is a distinction between entities which qualify as legal entities (‘rechtspersonen’) and partnerships (‘personenvennootschappen’) which do not. Legal entities are...more
On June 22, 2023, in Ashot Yegiazaryan, aka Ashot Egiazaryan v. Vitaly Ivanovich Smagin, et al., the United States Supreme Court held that the determination of whether a nonresident plaintiff suffered a domestic injury for...more
1. INTRODUCTION TO THE VARIOUS AVAILABLE LEGAL ENTITY TYPES - The most common form of legal entity to start a newco in Sweden is through a Limited Liability Company (Sw. Aktiebolag). There are, however, other types of...more
1. TYPES OF BUSINES ENTITIES - 1.1 Description of the types of entities available in each jurisdiction through which to conduct business - • Limited companies: Corporation and Limited Liability Company - When...more
1. Types of Business Entities - The currently available local corporate structures for conducting business are: - General partnership - Limited partnership - Limited liability company - Joint-stock company -...more
Introduction to Taiwan - In less than 50 years starting from 1949, Taiwan went from an agriculture-based economy to being an economic powerhouse and leader in the field of high-tech goods. Its Gross Domestic Product...more
Registration of Business Entities - Unless exempted, business entities must be registered with the Accounting and Corporate Regulatory Authority (ACRA) via their business filing portal: BizFile+. A foreigner residing...more
1. Types of Business Entities - When entering the Romanian market, foreign investors have the option of incorporating a new legal entity with a Romanian legal personality, or setting up a unit of a foreign mother company,...more
Portugal has circa 10,3 million resident inhabitants and most of its population lives in sunny coastal areas. Important cities include the capital Lisbon, Porto (in the north), Coimbra (in the center), Faro (in southern...more