Hodgson Russ's Tim Noonon on the Groundbreaking New York Residency Tax Case Gaied v. NYS Tax Appeals Tribunal
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
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
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
October 2023 not only provided amazing Halloween costumes but big updates to the United States and global immigration. The Cozen O’Connor catch-up this month highlights these changes and provides the details you need 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 world’s...more