Hodgson Russ's Tim Noonon on the Groundbreaking New York Residency Tax Case Gaied v. NYS Tax Appeals Tribunal
On December 9, 2024, The Department of State issued two major revisions to its Exchange Visitor Skills list resulting in reducing the number of countries on the Exchange Visitor Skills List by almost half. Countries such as...more
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
KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER GREEK LAW - 1. PROCEDURE – MAIN STEPS OF REAL ESTATE ACQUISITION UNDER GREEK LAW. Acquisition of a real estate property in Greece includes mainly the following steps: ...more
On December 9, 2024, the U.S. Department of State updated the J-1 Exchange Visitor Skills List, revising the countries subject to the two-year foreign residence requirement. The updated Exchange Visitor Skills List is...more
TYPES OF BUSINESS ENTITIES - There are a number of business structures to choose from when starting a new business venture in Australia. Investors need to determine which form of business organisation is the most...more
The General Assembly and Governor Shapiro recently enacted various legislation affecting school entities. The following is a brief summary of those developments....more
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
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
Since being enacted in 2019, the New Jersey Medical Aid in Dying Act has had a threshold condition on a patient’s request for medication under the Act: that they be an “adult resident of New Jersey.” The physician’s record...more
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
The UAE has established comprehensive regulations to determine tax residency for individuals and businesses operating within its borders. Three key legislative instruments guide these determinations: Cabinet Decision No....more
The U.S. Department of Homeland Security (DHS) and the White House recently unveiled a new initiative that promises to transform the lives of undocumented noncitizen spouses of U.S. citizens. Scheduled to start taking...more
Amendments to the Pennsylvania School Code provide additional protections to students and families involved in residency disputes with their local school districts. The changes will take effect on September 16, 2024. The...more
On June 18, 2024, the White House unveiled two new initiatives to provide a faster path to work authorization for Deferred Action for Childhood Arrivals (DACA) recipients—also called Dreamers—and other undocumented...more
The National Collegiate Athletic Association (NCAA) will stop enforcing rules restricting Division I athletes from transferring from one institution to another under a consent judgment filed in an antitrust lawsuit brought by...more
Florida is a great state for New Jersey and Pennsylvania residents to escape to during the winter months. Florida has more than 800 miles of treasured and beautiful beaches to enjoy and the average temperature in January is...more
Le 28 mars 2024, la Cour suprême du Canada (la « CSC ») a rendu sa décision tant attendue dans l’affaire Dickson c. Vuntut Gwitchin First Nation, au cours de laquelle elle s’est penchée sur deux questions nouvelles et donc...more
Several times a year, our experts from around the world compile an update on immigration and global mobility practice, setting out recent changes to the laws and regulations in their jurisdictions. Here are the highlights of...more
On March 28, 2024, the Supreme Court of Canada (SCC) released its long-awaited decision in Dickson v. Vuntut Gwitchin First Nation, in which it addressed two novel and previously unresolved questions: (i) the extent to which...more
What is a UK REIT? A Real Estate Investment Trust (REIT), despite the name, is a company (or group of companies) carrying on a property rental and investment business which, if it meets certain conditions, can elect to...more
1. Choosing the Right Legal Structure - 1.1 Introduction - Establishing a business entity in the United States can be an important strategic step for any international company that wants to avail itself of the...more
1. INTRODUCTION - Given that Uganda was a British colony, the English legal system and law are predominant in Uganda. Uganda's legal system is based on English Common Law and African customary law. However, customary law...more
A. Types of Business Entities - 1. Description of The Types of Entities - Pursuant to Turkish Foreign Direct Investment Law, foreign investors are free to make foreign direct investments in Turkey and shall be...more
TYPES OF BUSINESS ENTITIES - In the Netherlands, there is a distinction between entities which qualify as legal entities (‘rechtspersonen’) and partnerships (‘personenvennootschappen’) which do not. Legal entities are...more
On June 22, 2023, in Ashot Yegiazaryan, aka Ashot Egiazaryan v. Vitaly Ivanovich Smagin, et al., the United States Supreme Court held that the determination of whether a nonresident plaintiff suffered a domestic injury for...more