News & Analysis as of

Principal Place of Business Coronavirus/COVID-19

Schwabe, Williamson & Wyatt PC

SBA Extends Moratorium on Bona Fide Place of Business Rule

June 14, 2024 Industry Group Leader On June 11, the Small Business Administration announced that it was extending the moratorium on the application of the bona fide place of business rule for 8(a) construction contracts to...more

Latham & Watkins LLP

FINRA Releases Long-Anticipated Guidance on New Work-From-Home Exemption Ahead of Impending COVID-19 Relief Expiration

Latham & Watkins LLP on

FINRA’s guidance sheds further light on the new rule, which will permit firms to elect “non-branch” designation for a private residence where an associated person conducts specified supervisory activities....more

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

Ohio Supreme Court Rules That Municipalities Could Temporarily Collect Income Tax From Remote Workers During Pandemic

On February 14, 2024, in Schaad v. Alder, the Supreme Court of Ohio upheld the constitutionality of a temporary Ohio law allowing municipalities where a principal place of business was located to collect income tax from...more

Mintz - Employment Viewpoints

New York Issues Tax Guidance for COVID-19 Telecommuters

The New York Department of Taxation and Finance has finally provided guidance regarding telecommuting tax liability for nonresident employees working outside of New York because of the COVID-19 pandemic. In short: employees...more

Proskauer - Tax Talks

COVID-19: HMRC Announces its Approach to Company Residence

Proskauer - Tax Talks on

There has been considerable discussion about the effect that the travel restrictions resulting from the COVID-19 pandemic might have on the tax residence of companies, particularly where directors are stuck in a different...more

Akin Gump Strauss Hauer & Feld LLP

COVID-19 - Tax Considerations in Light of Travel Restrictions

The ongoing COVID-19 health crisis has resulted in significant changes to working practices in the United Kingdom (U.K.) and elsewhere. With a number of territories moving into aggressive suppression phases to halt the...more

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