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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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