Hodgson Russ's Tim Noonon on the Groundbreaking New York Residency Tax Case Gaied v. NYS Tax Appeals Tribunal
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
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
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
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
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
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 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
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
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
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
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
In an effort to revitalize its economy, Puerto Rico has passed tax laws intending to attract investment to the island. Located two hours from Florida, the Caribbean territory of the U.S. offers several substantial tax...more
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
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
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.
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
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
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
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
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
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
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
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
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 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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