Establishing your vacation home as your domicile, or primary residence, is a huge undertaking.
One of the most difficult things to grasp in state taxation is the concept of domicile.
The first is over such boring words as domicile, permanent establishment and so on.
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It turns on a concept called domicile, which can border border on the mystical.
Offshore funds try to avoid the regulations of the domicile in which they're based.
The New York Division of Taxation agrees that she abandoned her New York domicile.
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Auditors will compare your asserted new domicile to your other home or homes.
While having one single state as the domicile of intangible property makes sense from the perspective of U.C.
But in April a judge ruled they had never legally changed their domicile and owed Connecticut tax on all their 1996 income.
Garry Bell said there was also no mention in the Autumn Statement of the non-domicile consultation announced in the summer.
Even though you spent no time in Massachusetts during that year, you did not change your permanent home, your domicile.
Aside from mortgage deductions, there's yet another tax ploy for live-aboards: using your boat as your domicile for state tax purposes.
This Rhode Island case of an unnamed taxpayer, whom I will call Lois Lane, illustrates the messy complexity of domicile.
So on April 1, 2004 she abandoned her New York domicile and established a new one in Tennessee, according to her.
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There is no dispute about either his having spent 183 days in New York or having his domicile in New Jersey.
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The move to domicile in the U.S. may prove counterproductive if bitcoin trading volume is driven to smaller, less regulated offshore exchanges.
You can have only one domicile, and it depends on your intent.
The interest income, on the other hand, would not be included in apportioned income, but rather would be allocated based on commercial domicile.
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Well, make that 0.39999999999%, because as of tomorrow, I will be living in a domicile with cable for the first time in 13 years.
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You can have only one domicile, but many facts are relevant.
It was the concern that global earnings were subject to UK tax that, for example, persuaded the UK multinational WPP to relocate its domicile to Ireland.
Actual residence is not necessarily domicile, for domicile is the fixed place of abode which, in the intention of the taxpayer, is permanent rather than transitory.
The idea is that once you have established a place as your domicile it will remain even if you spend a lot of time someplace else.
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It is very hard to convince the state of New York that you have abandoned your New York domicile, which is what she was trying to do.
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The disposition of the partnership interest itself is a sale of an intangible asset, which sources to the state of domicile or at least it did in 2005.
First, that investors - the notorious Mr Market - would impose limits on the scope of Scottish independence, if it wishes to remain the domicile of big banks.
Trans fat chance: There's something about stepping into the air-conditioned domicile of fast-food joints like Wendy's International that incites a twinge in the consumer conscience about healthy eating.
Under 28 U.S.C. sec. 1408, the venue of a bankruptcy case may be based on any of domicile, residence, principal place of business, or principal place of assets.
True, the euro will lead to a big growth in cross-border business, as currency risk disappears and investors begin to assess companies according to their industrial sector, not their domicile.
No. 1: Without seeing the actual contract it is hard to know the agreed domicile court with jurisdiction over the contract and how well it was drawn to protect against disputes.
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