News & Analysis as of

Non-Residents

Greenbaum, Rowe, Smith & Davis LLP

Constitutional Challenge to New Jersey Residency Requirement in Medical Aid in Dying Act Rejected

A recent post on this blog previewed the issues raised in the case of Govatos v. Murphy related to the residency requirement in the New Jersey Medical Aid in Dying for the Terminally Ill Act. ...more

Foodman CPAs & Advisors

Taxpayers Abroad are Underserved and Challenged

The National Taxpayer Advocate 2023 Annual Report to Congress highlights how Taxpayers abroad are underserved and continue to face challenges in meeting their U.S. tax obligations. As a result, the National Taxpayer Advocate...more

Conyers

Bermuda’s Economic Investment Residential Certificate

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Prior to 31 March 2023 an application could be made for an “Economic Investment Certificate” by non-Bermudian individuals who invested at least BM$2.5 million in the island. The certificate was valid for a five years, after...more

Rivkin Radler LLP

New York’s Tax Treatment of Compensatory Restricted Stock and Dividends in the Hands of a Nonresident Executive

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As far back as I can remember, the end of August has always elicited a sense of dread comparable to what many schoolchildren, and a fair number of adults, experience every Sunday afternoon. In retrospect, I cannot say that...more

Blank Rome LLP

Missouri Court Rules Nonresidents Not Subject to Local Tax When Working Outside the Locality

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As a result of the COVID-19 pandemic, many states and localities tried to continue taxing nonresident employees who stopped working from their employer’s location and began working from home in another jurisdiction. The...more

Conyers

Bermuda – Economic Substance Declaration Filings – May 2024 Alert

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The Economic Substance Act 2018 (the “Act”)1 requires Bermuda-based entities that are carrying on a “relevant activity” in a relevant financial period and entities claiming “non-resident entity” status under the Act to file...more

Hinshaw & Culbertson - Employment Law...

New York Expands Anti-Discrimination Laws for Nonresident Job Seekers

On March 14, 2024, the New York Court of Appeals held that nonresident prospective employees who seek employment opportunities in New York State or New York City and are denied due to discriminatory conduct are eligible to...more

Seyfarth Shaw LLP

NY Anti-Discrimination Laws Now Protect Non-Resident Job Applicants

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New York’s highest court, settling a long-standing question dividing state and federal courts, has held that the New York State and City anti-discrimination statutes apply to non-residents who apply for jobs that would be...more

Buckingham, Doolittle & Burroughs, LLC

Ohio Municipal Income Tax: Cities permitted to tax wages earned by Ohio employees working outside the municipalities while at home...

The Ohio Supreme Court upheld the right of Ohio municipalities to tax wages earned by employees working outside the municipality from home during the COVID-19 pandemic. Schaad v. Alder Slip Opinion No. 2024-Ohio-525 (Feb. 14,...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

Jenner & Block

Client Alert: Fifth Circuit Highlights the Jurisdictional Challenges of Enforcing a Foreign Arbitral Award Against a Non-Resident...

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In a decision of potential importance to arbitral award creditors and debtors, the US Court of Appeals for the Fifth Circuit recently reversed a federal district court decision confirming an English arbitral award on the...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

Kramer Levin Naftalis & Frankel LLP

Withholding Tax on Nonresidents (Article 182 A of the French Tax Code): Tax Residence Under Article 4 B of the French Tax Code...

In a recent decision, the French Administrative Supreme Court ruled on the applicability of the withholding tax provided for in Article 182 A of the French Tax Code (FTC) to the remuneration received by an employee seconded...more

Blake, Cassels & Graydon LLP

Protéger les récoltes du Canada : Réglementation sur la propriété de terres agricoles appartenant à des étrangers

Certains problèmes mondiaux qui ont marqué les dernières années, dont les relations internationales tendues, les perturbations des transports et l’imprévisibilité climatique, ont mis la sécurité alimentaire au premier plan....more

Blake, Cassels & Graydon LLP

Securing Canada's Harvest: Regulations on Foreign Ownership of Agricultural Land

Global issues in recent years, such as strained international relations, transportation disruptions and climate unpredictability, have placed food security in the spotlight. These factors may give rise to policy and potential...more

Bass, Berry & Sims PLC

Alaska Adopts New Out-of-State Pharmacy Requirements

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On January 19, the Alaska Board of Pharmacy (Board) announced statutory and regulatory changes that significantly impact “Out-of-State” (non-resident) Pharmacy registration requirements, impose additional licensure...more

Pillsbury - SeeSalt Blog

Try, Try Again—New York’s Convenience of the Employer Rule Sources Nonresident Wages to New York Even During the Pandemic

A New York nonresident taxpayer, Edward Zelinsky, recently filed a notice of exception to a Division of Tax Appeals’ (DTA) determination that he must allocate all his wages to New York under the so-called “convenience of the...more

International Lawyers Network

Buying and Selling Real Estate in Costa Rica (Updated)

KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER COSTA RICAN LAW - General - Real estate law in Costa Rica is governed by the principles established in the Costa Rican Civil Code for acquiring, selling, and disposing of ...more

Davies Ward Phillips & Vineberg LLP

The Long Arm of Canadian Securities Laws: Supreme Court Confirms Cross-Border Reach of Securities Enforcement

In its recent decision, Sharp v Autorité des marchés financiers, the Supreme Court of Canada (SCC) upheld the jurisdiction of Québec’s Financial Markets Administrative Tribunal (FMAT)—a specialized provincial securities...more

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

Venable LLP

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

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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

Lasher Holzapfel Sperry & Ebberson PLLC

Concerned About Collecting Against a Shifty Debtor? Prejudgment Writs of Attachment in Light of Changes in the Law and RCW...

Collecting against an insolvent debtor (i.e., defendant) creates issues and places pressure on the creditor (i.e., plaintiff) to secure the debtor’s assets while final judgment in a lawsuit is pending. Oftentimes there is a...more

Vicente LLP

Washington, D.C. Medical Cannabis Update: Expanded Medical Cannabis Access, Social Equity Opportunities and Open Licensing Periods

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On October 11, 2023, Washington, D.C. Mayor Muriel Bowser signed D.C. Act 25-222, the Medical Cannabis Clarification and Non-Resident Patient Access Temporary Amendment Act of 2023, which extends recent changes to the...more

Fisher Phillips

Macau Court’s Recent Ruling Aligns with Growing Trend to Protect Non-Resident Migrant Workers in Asia

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A Macau court recently held in favor of non-resident Filipino workers who brought claims for unpaid wages against a cleaning service provider. The landmark ruling — finding the employer liable for multiple labor violations —...more

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

Do Good Fences Make Good Neighbors? New Jersey Enacts Nonresident Income Tax ‘Convenience of the Employer’ Law

New Jersey enacted Assembly Bill No. 4694 on July 21, 2023, adding a “convenience of the employer” rule in an effort to gain tax revenues from nonresidents assigned to a primary work location in New Jersey who work outside...more

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