News & Analysis as of

Residency Requirements

Out-Of-State Investment in Washington’s Marijuana Industry on Hold

by Cozen O'Connor on

Several Washington regulations limit the growth of the state’s marijuana industry. Those limitations have kept nonresident investors at bay. For the second year in a row, however, the Washington legislature has considered...more

Snowbird? Or the real deal?

by Farrell Fritz, P.C. on

So you recently moved from New York to Florida? Abundant sunshine, no income tax, no estate tax — wonderful! One problem: New York State tax authorities may not think you really moved! And they’re assessing heavy income...more

For Chinese companies contemplating expansion to the US: FAQs – Part 1 – corporate, tax and personal considerations

by DLA Piper on

There has been an influx lately of Chinese companies expanding to the US. Outbound foreign direct investment (FDI) from privately owned enterprises into the US now exceeds US$2 billion annually and is growing. This growth...more

Delays in Canadian Immigration Online Application Filings: Technical Difficulties Persist

by Seyfarth Shaw LLP on

Seyfarth Synopsis: Immigration Refugees and Citizenship Canada’s (IRCC) electronic application processing systems have been experiencing significant technical difficulties since October 17, 2016. Consequently, there have been...more

Student Residency Hearing Revisions to the Illinois School Code Effective January 1, 2017

by Franczek Radelet P.C. on

Effective January 1, 2017, the process by which school districts in Illinois may dispute student residency will fundamentally change. Public Act 99-0670 (HB 4606) was signed by Governor Rauner on July 29, 2016, amending...more

Liechtenstein and Article II, Section 1 of the Constitution

by Allen Matkins on

I spent the Fourth of July holiday in the Fürstentum Liechtenstein, a very beautiful and surprisingly inaccessible part of Europe. Its capital city has no airport. The country is also largely vertical, as it is sandwiched...more

Waiving Home Residency Requirements for Qualified Foreign Physicians

by McNair Law Firm, P.A. on

The United States is facing a monumental physician shortage. According to The Washington Post, our aging population may need as many as 90,000 additional physicians by 2025. In an effort to ameliorate the problem and...more

New Policies and Practices for Hiring Expatriates in China

by McDermott Will & Emery on

With more and more expatriates working in China, and some even applying for long-term residence permits, complicated applications procedures have been deemed an impediment to attracting more talented expatriates. In later...more

An Ounce of Prevention: Employing Foreign National Physicians in Physician Shortage Areas

Sponsoring a waiver for a J-1 “exchange visitor” can be a good way for healthcare employers to attract talented physicians to vacancies in underserved areas. Here is an example of how the J-1 process works and can help...more

Guidance Provided on Interplay of “Dormant” Commerce Clause and the 21st Amendment

by McDermott Will & Emery on

On April 21, the US Court of Appeals for the Fifth Circuit handed down its opinion in Cooper v. Texas Alcoholic Beverage Commission, No. 14-51343. It provides further guidance, at least within the Fifth Circuit, on the...more

"Corporate Finance Alert: SEC Finalizes Crowdfunding Rules, Proposes to Expand Intrastate Offering and Rule 504 Exemptions"

The U.S. Securities and Exchange Commission (SEC) recently took several important steps to facilitate smaller securities offerings. First, it adopted final rules for the new Securities Act exemption for securities-based...more

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

by Cozen O'Connor on

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

by Pepper Hamilton LLP on

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

by DLA Piper on

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

by Hodgson Russ LLP on

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

by K&L Gates LLP on

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

by DLA Piper on

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

by Gerald Nowotny on

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

by McDermott Will & Emery on

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...

by Pullman & Comley, LLC on

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

by Hodgson Russ LLP on

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

by Gerald Nowotny on

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

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