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Non-Permanent Residents

Rivkin Radler LLP

Statutory Residence in New York: Time to Rethink the “Permanent Place of Abode” Test?

Rivkin Radler LLP on

Escape from New York- According to data released by the IRS earlier this year, the pandemic triggered a “wealth migration” that saw high-tax states like New York lose high-income earners to low-tax jurisdictions such as...more

Dorsey & Whitney LLP

The Supreme Court - April 29, 2021

Dorsey & Whitney LLP on

Niz-Chavez v. Garland, No. 19-863: Congress has given the Attorney General discretion to allow qualifying nonpermanent resident aliens ordered to be removed from the United States, to instead remain in the country. One of the...more

McDermott Will & Emery

New York Issues Much-Anticipated Guidance on Taxation of Telecommuting Employees

McDermott Will & Emery on

Since the outset of the COVID-19 pandemic and work-from-home mandates, New York employers and their nonresident employees have been waiting for the Department of Taxation and Finance to address the million-dollar question: Do...more

Akin Gump Strauss Hauer & Feld LLP

Swiss Tax Law Changes: New Withholding Tax Rules

• Under Swiss law, Swiss employers must levy an employment withholding tax on the salary received by foreign nationals who do not hold a permanent residence permit. • Only taxpayers whose salary exceeds a certain amount...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

More Trouble for Chevron Deference

Chevron deference is increasingly coming under fire from the justices of the Supreme Court of the United States. That came through loud and clear in Pereira v. Sessions, issued on June 21, 2018....more

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