“Place of residency” and “place of domicile” may appear to mean the same thing, but may have different definitions at tax time. The definitions are similar if you have lived in the same place for many years, but if you...more
Hybrid US S-Corporation eligible for participation exemption. Refund practice of taxes withheld remains to be seen.
In a recent judgment (file no. I R 48/12), the German Federal Fiscal Court has commented on Art. 1...more
The concept of residency is usually the starting point for all state income tax considerations. And while almost every state imposes, at various rates, a personal income tax, in general the states use a similar sets of...more
In a recent unanimous decision, the New York Court of Appeals determined that a taxpayer domiciled in New Jersey was not a New York resident because he did not maintain a permanent place of abode in the state. The Court...more
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