The Office of the New York State Comptroller just released a new report that examines taxpayer migration trends during the pandemic. The report, which builds on an earlier analysis of pre-pandemic taxpayer migration trends,...more
The Cannabis Regulatory Agency’s (CRA) Social Equity Program arises from a provision of the Michigan Regulation and Taxation of Marihuana Act (MRTMA) designed to promote and encourage participation in the cannabis industry by...more
The United States Virgin Islands (“USVI”) is an unincorporated territory of the United States.[1] But that doesn’t mean that they’re subject to exactly the same laws as in the United States—especially when it comes to taxes....more
A targeted effort by a New York company and its president to recruit Chinese investors for a marina and hotel project in Wilmington, North Carolina brought an international spin to one of the Business Court’s regular...more
The Violence Against Women Act (VAWA) allows immigrant survivors of domestic violence to self-petition for legal status in the United States without relying on their abusive U.S. citizen spouses to sponsor their adjustment of...more
Pursuant to the Act of March 24, 1920 on the acquisition of real estate by foreigners: “Acquisition of real estate by a foreigner requires a permit. The permit is issued by way of an administrative decision by the minister of...more
Shortly after I moved to Texas from Washington, D.C., a federal judge called me about a potential conflict with a party in a lawsuit I just filed. Once the conflict was resolved, and recognizing I didn’t have a Texas accent,...more
Will They Leave? Over the years, the Democrats in Albany have regularly made noise about increasing the rates at which New York State taxes the income of its wealthier residents. With the election of Governor Cuomo in...more
On Wednesday, March 18th the United States and Canada announced they will begin suspending all “non-essential” travel between the two countries. Details of the agreement have not yet been finalized. Effective Wednesday,...more
The Seventh Circuit remanded an Instagram user’s appeal after the court found that Groupon’s notice of removal did not allege the citizenship of any diverse member of the putative class. The decision highlights the importance...more
In The City of Cleveland v. The State of Ohio, the Ohio Supreme Court upheld Ohio Revised Code 9.75, which prohibits a public authority from requiring a contractor to “employ as laborers a certain number or percentage of...more
Earlier this year, we wrote about the state of Brexit negotiations in the United Kingdom, and concluded that “with just over a month to go until Brexit takes effect” it was still “bewilderingly unclear” what form Brexit would...more
The California Consumer Privacy Act ("CCPA") was enacted in early 2018 as a political compromise to stave off a poorly drafted, and plaintiff’s friendly ballot initiative. Although the CCPA is scheduled to go into force in...more
On the first day of West Virginia’s legislative special session, the West Virginia Legislature enacted Senate Bill 1037, which made significant amendments to the West Virginia Medical Cannabis Act (the “Act”). The legislature...more
The IRS’ new policy regarding employer identification numbers (“EINs”) could significantly delay the formation of new entities, especially by non-U.S. persons, unless practitioners and their clients get very proactive. ...more
In this series, Partner Danielle Rizzo explores how several small changes to student visa policy by the Trump Administration are having a major impact on the international student population in the United States. These...more
Welcome (?) to NY..... The Tax Foundation recently issued its annual State Business Tax Climate Index. The 2019 Index compares the fifty States across five major areas of taxation: corporate taxes, individual income taxes,...more
A significant number of US Taxpayers living overseas have become “unbankable” where they live because of high account servicing costs for local banks (Foreign Financial Institutions – also known as FFIs) caused by the...more
Snowbirds need to be concerned about their residency status for income tax purposes in light of Hurricanes Harvey and Irma. Clients who retreated to New York or clients who had planned to travel from New York to Florida but...more
Recently issued final rules impose additional restrictions including prohibitions on requiring independent contractors to waive certain rights. The Freelance Isn’t Free Act is a recent New York City law that went into...more
When many people think of the United States Virgin Islands (“USVI”), they think of beautiful beaches on secluded islands. This is certainly correct, but many people do not know that the USVI is also home to some of the most...more
Perry v. Merit Systems Protection Bd., No. 16-399: Petitioner Anthony Perry was a federal employee at the U.S. Census Bureau and in 2011, received notice he would be terminated due to spotty attendance. Perry and the Bureau...more
In an interesting case situated at the intersection of immigration and contract law, the Sixth Circuit recently affirmed a district court’s dismissal of claims against Dow Corning Corporation stemming from its sponsoring an...more
Seyfarth Synopsis: Beginning November 10, 2016, the Canadian government will require many travelers flying to Canada to first obtain an Electronic Travel Authorization (eTA). The following alert is relevant to...more