News & Analysis as of

Residency Status

ArentFox Schiff

Residency Determination for US Federal Estate and Gift Tax Purposes and Choice of US Federal Estate Tax Blockers

ArentFox Schiff on

The term “resident” is defined differently for US federal income tax purposes and US federal estate and gift tax purposes. The mismatch in the US resident status under the two tax regimes often gives rise to problems. Thus,...more

International Lawyers Network

Buying and Selling Real Estate in Canada - Ontario (Updated)

KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER CANADIAN (ONTARIO) LAW - INTRODUCTION - Canada, a bijural country, utilizes both common and civil law. Except for Québec, a civil law jurisdiction, the common law operates in...more

Rivkin Radler LLP

Abandoning N.Y. Domicile – Must the Business Owner Abandon Their N.Y. Business?

Rivkin Radler LLP on

During the weeks leading up to the Presidential election, the media carried stories about wealthy supporters from each Party who had announced their intention to leave the country if the other Party’s candidate became...more

Jackson Lewis P.C.

Navigating State Driver’s License Requirements for Foreign Nationals: A Guide for Employers

Jackson Lewis P.C. on

As an employer, it’s important to support your foreign national employees, especially when it comes to navigating the complexities of various U.S. laws. One such process is obtaining a state driver’s license, as the...more

Tucker Arensberg, P.C.

Key Legislative Changes for Pennsylvania Schools

Tucker Arensberg, P.C. on

The General Assembly and Governor Shapiro recently enacted various legislation affecting school entities. The following is a brief summary of those developments....more

Shipman & Goodwin LLP

New Guidance for Foreign Employee Export License Applications

Shipman & Goodwin LLP on

The Department of Commerce’s Bureau of Industry and Security recently published updated guidelines for companies submitting export license applications for their foreign employees. More specifically, BIS revised the...more

Dickinson Wright

Parole in Place for U.S. Citizens’ Spouses: What (Little) We Know Before August 19 Start

Dickinson Wright on

U.S. Citizenship and Immigration Services (USCIS) continues to keep spouses and stepchildren of U.S. citizens in suspense regarding the process and requirements for filings that may be made on Monday, August 19, 2024, for...more

BakerHostetler

IRS Heeds Call to Investigate Misuse of Puerto Rican Residency Tax Benefits

BakerHostetler on

Prompted by congressional scrutiny of the Internal Revenue Service’s (IRS) efforts to root out those abusing lucrative Puerto Rico tax benefits, the agency has committed to devoting more resources to audits of those taking...more

Pietragallo Gordon Alfano Bosick & Raspanti,...

$40 Million Settlement With Bitcoin Billionaire And Company Shows The D.C. False Claims Act’s New Tax Provision Has Sharp Teeth

Takeaways: •The Office of the Attorney General for D.C. announced a $40 million settlement with Michael Saylor and MicroStrategy, Inc., marking the largest income tax recovery in D.C. history. •The resolution arose from a...more

Awatif Mohammad Shoqi Advocates & Legal...

Understanding the Corporate Tax Obligations for Natural Persons Under UAE Law

The Federal Decree-Law No. 47/2022 on the Taxation of Corporations and Businesses (Corporate Tax Law), establishes the legislative framework for imposing federal tax on corporations and business profits in the UAE. This...more

Bennett Jones LLP

Tenants Beware: The Risks of Landlord Tax Liabilities

Bennett Jones LLP on

A recent ruling from the Tax Court of Canada underscores the significance of tenants verifying their landlords' residency status in adhering to any obligations to withhold taxes in accordance with Part XIII of the Income Tax...more

International Lawyers Network

Buying and Selling Real Estate in Canada - Ontario (Updated)

KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER CANADIAN (ONTARIO) LAW - INTRODUCTION - Canada, a bijural country, utilizes both common and civil law. Except for Québec, a civil law jurisdiction, the common law operates...more

Barnea Jaffa Lande & Co.

Rights of New Immigrants (Olim) and Returning Israeli Residents

One of the ramifications of the Israel-Hamas war is the growing interest of diaspora Jews and expat Israelis in immigrating to Israel. The National Insurance Institute and various government ministries grant a spectrum of...more

DarrowEverett LLP

How Florida's Live Local Act Expedites Affordable Housing Construction

DarrowEverett LLP on

In the past several years, Florida has seen a population explosion, with over 1,000 people moving to Florida each day. With such a rapid increase in population, demand for housing in suburban and rural areas of Florida is at...more

Venable LLP

Nonresident Owners Selling a Business with California Contacts? Be Wary of Selling Through a Conduit Holding Entity

Venable LLP on

Clients frequently come to us while in the process of selling interests in California-based businesses. Clients who are not residents of California typically expect that they will not be subject to California income tax on...more

Jackson Lewis P.C.

New USCIS Policy Guidance on Two-Year Home Residence Requirement for J Nonimmigrant Classification

Jackson Lewis P.C. on

USCIS has issued new policy guidance explaining how it determines whether a beneficiary has met the two-year home residence requirement applicable to nonimmigrant exchange visitors in J status....more

Littler

Watch Out New York – New Jersey Wants Its Taxes Too!

Littler on

On July 21, 2023, New Jersey Governor Phil Murphy signed Assembly Bill No. S3128/A4694 into law, which implements an aggressive tax treatment of nonresidents who work for New Jersey employers.  The law essentially adopts the...more

Hogan Lovells

Obywatele Ukrainy z przedłużoną ochroną do 4 marca 2024 roku

Hogan Lovells on

Ważne: Chcemy zwrócić Państwa uwagę na istotną, a rzadko komentowaną zmianę, dotyczącą przedłużenia ochrony czasowej w Polsce dla obywateli Ukrainy na podstawie specustawy. Są to dobre wieści dla obywateli Ukrainy i ich...more

Hogan Lovells

Ukrainian citizens now have an extended period of protection until 4 March 2024

Hogan Lovells on

Important: We would like to draw your attention to an important but rarely commented upon change concerning the extension of temporary protection in Poland for citizens of Ukraine under the Ukrainian Special Act...more

Conyers

10 Things You Need To Know About… Establishing a Cayman Islands Special Economic Zone Company

Conyers on

Special Economic Zone Companies offer a straightforward and cost effective way of establishing a physical presence in the Cayman Islands, enabling eligible businesses and their employees to access the benefits of living and...more

Cozen O'Connor

Evidence of Status for Legal Permanent Residents

Cozen O'Connor on

U.S. Citizenship and Immigration Services (USCIS) recently announced a new process for lawful permanent residents to receive temporary evidence of their lawful permanent resident status by mail rather than physically visiting...more

Burr & Forman

Small Change in the Child Status Protection Act Will Have Significant Impact on Immigrant Families

Burr & Forman on

On February 14, 2023, U.S. Citizenship and Immigration Services (USCIS) made a small change in the Child Status Protection Act (CSPA) that will have a significant impact on the lives of many immigrant families....more

Freeman Law

Procedimiento simplificado ante el IRS para extranjeros fuera de EUA

Freeman Law on

Muchos ciudadanos americanos que viven en el extranjero no presentan su declaración de impuestos en Estados Unidos de América (“EUA”) por diversas cuestiones. Generalmente, esto sucede porque se tiene la creencia que no es...more

Venable LLP

Incomplete Gift Non-Grantor Trusts Created by California Residents May Be Subject to California State Income Tax Beginning in 2023

Venable LLP on

Under California Governor Gavin Newsom's proposed 2023-2024 state budget, released on January 10, 2023, the income of an incomplete gift non-grantor trust (ING Trust) may now be subject to California income tax, effective on...more

International Lawyers Network

Buying and Selling Real Estate in Canada - Ontario (Updated)

KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER CANADIAN (ONTARIO) LAW - Canada, a bijural country, utilizes both common and civil law. Except for Québec, a civil law jurisdiction, the common law operates in all remaining...more

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