In mid-March, the U.S. Citizenship and Immigration Services issued a notice including helpful hints for individuals who may have questions regarding their immigration status and how this may or may not affect eligibility for...more
There have been important new developments for New York taxpayers over the past two months, some of which may require your immediate attention. ...more
Your Permanent Resident Card (or “Green Card”) is proof of your permanent resident status in the U.S. It also serves as an identification document and proof that you are eligible to live and work in the U.S. Although some...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
Recent decision has impact for traveling athletes,and that is if you do not live in New Jersey, you cannot have New Jersey courts modify your court orders.
Superior Court Judge Sohail Mohammed, in a ruling released...more
As many of our clients and friends learned yesterday, the New York State Court of Appeals has issued its highly-anticipated decision in John Gaied v. New York State Tax Appeals Tribunal. The court’s decision, in a victory for...more
The U.S. Supreme Court recently issued a much anticipated decision in Daimler AG v. Bauman that will not only reverberate through the legal world, but the auto world as well. Large corporations that do business across a wide...more
A defendant seeking a security for costs order against a corporate plaintiff faces a more stringent test than other defendants, the Alberta Court of Queen’s Bench recently held in Amex Electrical Ltd v 726934 Alberta Ltd,...more
On November 7, 2013, the Board of Immigration Appeals (BIA), issued an unpublished decision sustaining the denial of an adjustment application and holding that the respondent had failed to maintain lawful status during the...more
Many clients whose family circumstances and employment situation permit them to spend in excess of six months every year in Florida may elect to become Florida residents. The biggest advantage, compared to being Michigan...more
In This Issue:
Taxpayer Wins and Loses in Statutory Residency Case; Guidance Issued on Reciprocal Credit for Sales or Use Tax; State Tax Department Issues Guidance on START-UP NY Program; and Insights in...more
The Department of Labor (DOL) recently updated Fact Sheet #28F: Qualifying Reasons for Leave under the Family and Medical Leave Act. For purposes of the Family and Medical Leave Act (FMLA), the term “spouse” includes a...more
UK Supreme Court Rules on Unjust Enrichment and Subjective Devaluation.
Benedetti v. Sawiris & Ors  UKSC 50. The Supreme Court has recently confirmed that where a claim for unjust enrichment relates to services...more
Six years after the passage of the Law of the Republic of Kazakhstan on National Registers of Identification Authorities (“National Registry Law”) of 12.01.2007 (as amended on 21.06.2013), on January 1, 2013, obtaining an...more
With a News Release, Answers to Frequently Asked Questions and a Revenue Ruling, the Internal Revenue Service (IRS) provides guidance on how the Supreme Court’s recent Defense of Marriage Act (DOMA) decision impacts its...more
Supreme Court Holds Defense of Marriage Act Unconstitutional -
On June 27, 2013, in a landmark ruling, the United States Supreme Court held that Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional. The...more
How Many Days Can I Be in the United States? We get inquiries from time to time from seasonal “snowbirds,” as well as from sales personnel, account managers, and others who make frequent and/or lengthy trips to the United...more
Significant New Amendments to the Russian Labor Code -
During the first half of 2013, a number of amendments were introduced into the Russian Labor Code. These amendments relate to remote...more
The Pennsylvania Supreme Court affirmed per curiam a decision that the burden of proving a change of domicile is on the person claiming the change. Hvizdak v. Commonwealth, 92 MAP 2012 (Pa. June 17, 2013) (per curiam), aff’g...more
One of the things that generates political fireworks each year is the number and names of famous Americans renouncing their U.S. citizenship. The number is 2012 was about 1800. Regardless of whether you are...more
Late last month, the Massachusetts Supreme Judicial Court held in Taylor v. Eastern Connection Operating, Inc. that out-of-state plaintiffs may bring suit under the Massachusetts independent contractor statute where the...more
Under the Florida Constitution, certain owners of real property in Florida are entitled to a reduction in the assessed value of the property for ad valorem tax purposes. This reduction, called the “homestead exemption,” is...more
You are sitting at your desk when your client calls to tell you that his or her customer breached an agreement. As you do your intake, you ask where the customer resides. You learn that the customer (potential defendant) has...more
•Foreigners need a visa while in Mexico.
•One person, one visa.
•Family can “hang” on visa holder or Mexican citizenship of relative.
•Immigration cases are unique. General rules have several...more
Any company offering UK-based employees any form of rights in the company's stock should be aware that these employees may have reporting obligations to the UK tax authorities. ...more
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