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Rivkin Radler LLP

New York Can Be Stingy Giving Credit – Resident Tax Credit, That Is

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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

Warner Norcross + Judd

CRA Social Equity Program Incentives and Opportunities for Community Reinvestment

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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

Freeman Law

Taxation in the U.S. Virgin Islands

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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

Fox Rothschild LLP

Investors in Wilmington Project Lose Bid to Sue Company that Solicited Their Investments through Marketing Efforts in China

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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

Proskauer - Proskauer For Good

Proving the Good Moral Character of VAWA Self-Petitioners with Convictions Connected to their Status as Domestic Violence...

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

Miller Canfield

Acquisition of real estate in Poland by a foreigner versus permanent residence

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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

Gray Reed

Leaving California for Texas May Cause State Income Tax Headaches

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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

Farrell Fritz, P.C.

New York’s Proposed “Billionaires’ Tax” – Bad Idea

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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

Husch Blackwell LLP

Coronavirus And Foreign National Travel And Visas-UPDATED

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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

Carlton Fields

Seventh Circuit Snapshots Hole in Groupon’s Notice of Removal of Instagram User Suit

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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

Bricker Graydon LLP

Ohio Supreme Court upholds prohibition of resident quotas in public construction contracts

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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

Littler

Curiouser and Curiouser – A Brexit Political Update

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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

BCLP

Privacy FAQs: Does the CCPA apply only to data about Californians?

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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

Steptoe & Johnson PLLC

Legislature Significantly Amends the West Virginia Medical Cannabis Act

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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

Nossaman LLP

EIN Kleine Komplikation: New IRS Policy on Employer Identification Numbers Could Seriously Delay Entity Formations

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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

Harris Beach PLLC

Part 3: Small Changes in Immigration Policies with Respect to International Students Have Major Impact

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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

Harris Beach PLLC

Small Changes in Immigration Policies with Respect to International Students Have Major Impact

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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

Farrell Fritz, P.C.

Doing Business In New York? Domiciled Elsewhere? Paranoid Over New York Residency Status?

Farrell Fritz, P.C. on

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

Foodman CPAs & Advisors

Why are US Citizens Renouncing their Citizenship?

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

Akerman LLP

The Impact Of Hurricanes Irma And Harvey On Snowbirds And Residency Requirements

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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

Pillsbury Winthrop Shaw Pittman LLP

New York City’s “Freelance Isn’t Free” Act Also Isn’t Waivable

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

Foster Garvey PC

Tax Savings in the United States Virgin Islands – the Basics

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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

Dorsey & Whitney LLP

The Supreme Court - June 23, 2017

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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

Butler Snow LLP

Sixth Circuit Upholds Dismissal of Fraud and Contract Claims Against Employer Sponsoring Green Card Application for Employee

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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 Shaw LLP

New Canadian Entry Requirement: Mandatory Beginning November 10, 2016

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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

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