News & Analysis as of

Residency Status

Dickinson Wright

Parole in Place for U.S. Citizens’ Spouses: What (Little) We Know Before August 19 Start

Dickinson Wright on

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

BakerHostetler

IRS Heeds Call to Investigate Misuse of Puerto Rican Residency Tax Benefits

BakerHostetler on

Prompted by congressional scrutiny of the Internal Revenue Service’s (IRS) efforts to root out those abusing lucrative Puerto Rico tax benefits, the agency has committed to devoting more resources to audits of those taking...more

Pietragallo Gordon Alfano Bosick & Raspanti,...

$40 Million Settlement With Bitcoin Billionaire And Company Shows The D.C. False Claims Act’s New Tax Provision Has Sharp Teeth

Takeaways: •The Office of the Attorney General for D.C. announced a $40 million settlement with Michael Saylor and MicroStrategy, Inc., marking the largest income tax recovery in D.C. history. •The resolution arose from a...more

Awatif Mohammad Shoqi Advocates & Legal...

Understanding the Corporate Tax Obligations for Natural Persons Under UAE Law

The Federal Decree-Law No. 47/2022 on the Taxation of Corporations and Businesses (Corporate Tax Law), establishes the legislative framework for imposing federal tax on corporations and business profits in the UAE. This...more

Bennett Jones LLP

Tenants Beware: The Risks of Landlord Tax Liabilities

Bennett Jones LLP on

A recent ruling from the Tax Court of Canada underscores the significance of tenants verifying their landlords' residency status in adhering to any obligations to withhold taxes in accordance with Part XIII of the Income Tax...more

International Lawyers Network

Buying and Selling Real Estate in Canada - Ontario (Updated)

KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER CANADIAN (ONTARIO) LAW - INTRODUCTION - Canada, a bijural country, utilizes both common and civil law. Except for Québec, a civil law jurisdiction, the common law operates...more

Barnea Jaffa Lande & Co.

Rights of New Immigrants (Olim) and Returning Israeli Residents

One of the ramifications of the Israel-Hamas war is the growing interest of diaspora Jews and expat Israelis in immigrating to Israel. The National Insurance Institute and various government ministries grant a spectrum of...more

DarrowEverett LLP

How Florida's Live Local Act Expedites Affordable Housing Construction

DarrowEverett LLP on

In the past several years, Florida has seen a population explosion, with over 1,000 people moving to Florida each day. With such a rapid increase in population, demand for housing in suburban and rural areas of Florida is at...more

Venable LLP

Nonresident Owners Selling a Business with California Contacts? Be Wary of Selling Through a Conduit Holding Entity

Venable LLP on

Clients frequently come to us while in the process of selling interests in California-based businesses. Clients who are not residents of California typically expect that they will not be subject to California income tax on...more

Jackson Lewis P.C.

New USCIS Policy Guidance on Two-Year Home Residence Requirement for J Nonimmigrant Classification

Jackson Lewis P.C. on

USCIS has issued new policy guidance explaining how it determines whether a beneficiary has met the two-year home residence requirement applicable to nonimmigrant exchange visitors in J status....more

Littler

Watch Out New York – New Jersey Wants Its Taxes Too!

Littler on

On July 21, 2023, New Jersey Governor Phil Murphy signed Assembly Bill No. S3128/A4694 into law, which implements an aggressive tax treatment of nonresidents who work for New Jersey employers.  The law essentially adopts the...more

Burns & Levinson LLP

Escaping the Snow: Estate Planning Considerations for Moving to the Sunshine State

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Despite the unusual rain this year, New England is typically a great place to be in the summer. However, once the cold air moves in, countless people escape the harsh winters of New England by living half of the year in warm,...more

Hogan Lovells

Obywatele Ukrainy z przedłużoną ochroną do 4 marca 2024 roku

Hogan Lovells on

Ważne: Chcemy zwrócić Państwa uwagę na istotną, a rzadko komentowaną zmianę, dotyczącą przedłużenia ochrony czasowej w Polsce dla obywateli Ukrainy na podstawie specustawy. Są to dobre wieści dla obywateli Ukrainy i ich...more

Hogan Lovells

Ukrainian citizens now have an extended period of protection until 4 March 2024

Hogan Lovells on

Important: We would like to draw your attention to an important but rarely commented upon change concerning the extension of temporary protection in Poland for citizens of Ukraine under the Ukrainian Special Act...more

Conyers

10 Things You Need To Know About… Establishing a Cayman Islands Special Economic Zone Company

Conyers on

Special Economic Zone Companies offer a straightforward and cost effective way of establishing a physical presence in the Cayman Islands, enabling eligible businesses and their employees to access the benefits of living and...more

Cozen O'Connor

Evidence of Status for Legal Permanent Residents

Cozen O'Connor on

U.S. Citizenship and Immigration Services (USCIS) recently announced a new process for lawful permanent residents to receive temporary evidence of their lawful permanent resident status by mail rather than physically visiting...more

Burr & Forman

Small Change in the Child Status Protection Act Will Have Significant Impact on Immigrant Families

Burr & Forman on

On February 14, 2023, U.S. Citizenship and Immigration Services (USCIS) made a small change in the Child Status Protection Act (CSPA) that will have a significant impact on the lives of many immigrant families....more

Freeman Law

Procedimiento simplificado ante el IRS para extranjeros fuera de EUA

Freeman Law on

Muchos ciudadanos americanos que viven en el extranjero no presentan su declaración de impuestos en Estados Unidos de América (“EUA”) por diversas cuestiones. Generalmente, esto sucede porque se tiene la creencia que no es...more

Venable LLP

Incomplete Gift Non-Grantor Trusts Created by California Residents May Be Subject to California State Income Tax Beginning in 2023

Venable LLP on

Under California Governor Gavin Newsom's proposed 2023-2024 state budget, released on January 10, 2023, the income of an incomplete gift non-grantor trust (ING Trust) may now be subject to California income tax, effective on...more

International Lawyers Network

Buying and Selling Real Estate in Canada - Ontario (Updated)

KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER CANADIAN (ONTARIO) LAW - Canada, a bijural country, utilizes both common and civil law. Except for Québec, a civil law jurisdiction, the common law operates in all remaining...more

Bradley Arant Boult Cummings LLP

New Tax Tribunal Ruling on Change-of-Residency Challenges

There seems to be an increased number of so-called “residency audits” being conducted by the Alabama Department of Revenue (ALDOR), as well as by other state tax authorities. These audits often result from the taxpayer filing...more

Troutman Pepper

New York Enacts Law Protecting Individuals from Discrimination Based on Citizenship or Immigration Status

Troutman Pepper on

On December 23, New York Governor Hochul signed into law Assembly Bill A6328A amending New York Executive Law § 292, known as the New York State Human Rights Law, to add citizenship and immigration status to the list of...more

Freeman Law

Tax Residency Status Modification: Mexican Tax Implication

Freeman Law on

For Americans and other foreign residents, Mexico is a very attractive country to live and work, because of its weather, rich culture, delicious food, friendly locals, and cost of living. And in an increasingly global...more

Burr & Forman

New Public Charge Final Rule for Green Card Applicants Effective December 23, 2022

Burr & Forman on

The Department of Homeland Security (DHS) recently issued a new “public charge” final rule that will go into effect December 23, 2022. The new rule will apply to all permanent residency (Green Card) applications filed on or...more

Allen Matkins

This California Rule

Allen Matkins on

Rule 9.46 of the California Rules of Court allows an attorney who is licensed to practice law in one or more jurisdictions of the United States other than California to register to provide legal services in California as...more

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