Sam Brotman, JD, LLM, MBA June 24, 2020 79 min read

The Complete Guide to International Tax Compliance

Under the law, U.S. citizens, resident aliens and certain nonresident aliens are required to report worldwide income from all ...

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Sam Brotman, JD, LLM, MBA January 8, 2021 17 min read

An Update on California's Proposals to Tax the Rich

During the summer of 2020, California’s political machinery continued to whine and hum. ...
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Sam Brotman, JD, LLM, MBA December 12, 2020 17 min read

What Income Sources Are Subject to California State Tax?

If you live in California, you probably feel that you are taxed to death. True, ...
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Sam Brotman, JD, LLM, MBA December 12, 2020 7 min read

How Does Residency Determine Multi-State Taxes for My Business?

Where you do business has a significant impact on how you are taxed. If your business  ...
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Sam Brotman, JD, LLM, MBA December 12, 2020 12 min read

How To Survive A California Residency Audit

If you have decided to relocate to another state to escape California’s high tax rate, ...
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Sam Brotman, JD, LLM, MBA December 12, 2020 4 min read

The Progression of Residency Case Law in California

Let us go through some background information about the meaning and application of ...
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Sam Brotman, JD, LLM, MBA December 12, 2020 17 min read

What Factors Determine Residency in California?

If you are contemplating moving away from California, regardless of the reason, be ...
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Sam Brotman, JD, LLM, MBA December 12, 2020 9 min read

How Is California Residency Determined for Personal Taxes?

Let us  discuss what domicile means as it is a very important concept in residency. ...
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Sam Brotman, JD, LLM, MBA December 12, 2020 9 min read

What Is Temporary and Transitory Purpose?

The state of California is “tax happy,” in other words, they need to collect as much tax ...
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Sam Brotman, JD, LLM, MBA December 12, 2020 8 min read

What's the difference between personal income tax residency vs domicile?

If like many Californians, you live in a different state(s) for part of the year, you ...
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