News & Analysis as of

Residency Status

Lawful Permanent Residence: How Not to Lose It

U.S. Customs and Border Protection Officers at ports of entry to the U.S. routinely question returning lawful permanent residents (“green card” holders) about the length of time spent outside the U.S.A. and the nature of...more

Residency Tax Planning for Noncitizens Under IRS Publication 519

Noncitizens who intend to become residents of the United States are often well-advised to receive foreign-source earned income and recognize foreign-source capital gains before establishing residency in the United States. In...more

LWDA Reaffirms That California Protects Undocumented Workers

by Seyfarth Shaw LLP on

Seyfarth Synopsis: The Trump Administration’s hard line on immigration has concerned undocumented immigrants who want to raise wage claims. The LWDA recently reaffirmed a commitment to protect workers regardless of their...more

Wealth Management Update - July 2017

by Proskauer Rose LLP on

August Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts - The August § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and...more

Selective property tax appeals based on property type or residency status of the owner violates the Pennsylvania Constitution’s...

by Tucker Arensberg, P.C. on

The Pennsylvania Supreme Court recently reversed the Commonwealth Court and held that the Uniformity Clause of the Pennsylvania Constitution does not permit school districts to selectively appeal only the assessments of...more

Home Is (Not) Where Your Legal and Financial Advisers Are: Minnesota Changes Domicile Determinations

by Faegre Baker Daniels on

Minnesota will no longer consider the location of a person’s attorney, CPA, financial adviser or bank account when determining where an individual is domiciled for income tax purposes. Under Minnesota law, an individual is...more

US Banks wanting to be ahead of the FATCA game must master international tax compliance

by Foodman CPAs & Advisors on

The terms FDAP (Fixed, Determinable Annual and Periodical Income) and ECI (Effectively Connected Income) are expansive terms. They are the backbone behind the tax withholding, and reporting requirements imposed on US Banks...more

China Tax Newsletter - January / February 2017

by DLA Piper on

Welcome to the latest issue of our Tax Newsletter. In the past two months, there are a number of developments in the tax world in the PRC and Hong Kong. In the PRC, the State Administration for Industry and Commerce...more

Italy introduces a 'New Resident' regime to attract high net worth individuals

by DLA Piper on

On March 8, 2017, Italian tax authorities released the implementation rules to the newly introduced Italian “new resident” regime to attract high net worth individuals to Italy. The primary benefit of the regime is an annual...more

Recruitment and Wage and Hour Law in Ontario

by Dickinson Wright on

What are the requirements relating to advertising positions? In accordance with Ontario’s accessibility legislation, advertisements should note that employers will provide accommodations during the hiring process for...more

Changing Your “Home” For State Tax Purposes – Not So Easy

by Farrell Fritz, P.C. on

It’s February, the middle of winter, and many of us are longing for warmer weather. Some with second homes in Florida or Arizona and the like start thinking about changing their primary residence for state income and estate...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

Court Dismisses Claims Against Investment Firm For Lack Of Personal Jurisdiction

by Winstead PC on

In Happy vs. Tanner, Tanner sued Retire Happy for breach of fiduciary duty, negligent misrepresentation, fraud, conversion, negligence, promissory estoppel, quantum meruit, and violation of the Texas Securities Act arising...more

The Tax Treatment of New French Residents – A Bird’s Eye View

by McDermott Will & Emery on

Although France is a high tax country, it might be a suitable alternative for the UK residents who are contemplating taking up temporary residency in another jurisdiction. A number of tax breaks are indeed granted to the...more

SEC Staff Issues New C&DIs Related to Foreign Issuers

by Morrison & Foerster LLP on

On December 8, 2016, the Securities and Exchange Commission’s (“SEC”) Division of Corporation Finance (the “Staff”) released several new compliance and disclosure interpretations (“C&DIs”) clarifying the definition of...more

Lower taxes on Italian new-residents | Insights | DLA Piper Global Law Firm

by DLA Piper on

The Italian Government has released a number of proposals in the Draft Budget Law aimed at encouraging international High Net worth individuals to live and invest in Italy. These include easier entry visas for foreign...more

SEC Adopts Final Rules to Facilitate Intrastate and Regional Securities Offerings

by Ballard Spahr LLP on

The Securities and Exchange Commission (SEC) has adopted final rules modernizing and expanding the ways in which smaller companies can raise capital. Rule 147 of the Securities Act of 1933, as amended, provides a safe...more

NOTICE: SEC Adopts Rules to Facilitate Intrastate and Regional Securities Offerings

On October 26, 2016, the Securities and Exchange Commission (SEC) adopted final rules that modernize how companies can raise money to fund their businesses through intrastate and regional securities offerings....more

2016 New York Tax Update: Highlights and Lowlights

by Hodgson Russ LLP on

There wasn’t much in the way of substantive New York tax changes in the 2017 budget bill that Governor Andrew Cuomo signed in April. Or at least wasn’t much in the way of changes that affect the day-to-day practices of the...more

2016 Legislative Update: Summary of Changes in School Law

by Franczek Radelet P.C. on

BOARDS OF EDUCATION - ENFORCEMENT OF BINDING PUBLIC ACCESS COUNSELOR OPINIONS - Public Act 99-586 - Effective Date: January 1, 2017 - Individuals who file lawsuits to enforce binding opinions from the PAC...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

Global Investor Programme – Attracting high net worth individuals to Singapore

by Dentons on

High net worth individuals (“HNWI”) looking to relocate to Singapore may wish to consider the Global Investor Programme (“GIP”) for the purposes of obtaining residency status in Singapore. The GIP offers Permanent Resident...more

What’s to Come….

by Field Law on

There has been a lot of excitement lately, as the new Liberal Government has begun to address the promises made during their campaign last year. Proposed amendments to immigration legislation and policy are currently focused...more

Estate Planning Pitfall - You haven’t taken state estate taxes into account

A generous gift and estate tax exemption means only a small percentage of families are subject to federal estate taxes. But it’s important to consider state estate taxes as well. Although many states tie their exemption...more

Immigration Judges Retiring Among Surge in Cases

by Ronald Shapiro on

A shortage of immigration judges coupled with underfunding and an enormous backlog of immigration cases has created a bottleneck that has left the average immigration case pending for more than 600 days, according to various...more

80 Results
|
View per page
Page: of 4
Cybersecurity

"My best business intelligence,
in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up using*

Already signed up? Log in here

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.