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5 Trends to Watch: 2025 Immigration & Compliance

By Greenberg Traurig ( Kate Kalmykov and Courtney B. Noce)

1. Incoming Presidential Administration’s Agenda: As the incoming presidential administration has placed immigration at the top of the agenda for 2025, executive actions and new policy could be implemented quickly.

2.  Increased Security Checks and Consular Delays: Increased security is expected at airports and ports of entry to the United States. Companies may want to prepare employees for longer wait times and more questioning by immigration upon entering the country. In addition, increased administrative processing/security vetting at consulates is expected, which may increase visa processing times. There is likely to be a particular emphasis on vetting applicants coming from countries designated as state sponsors of terrorism.

3.  Workplace Compliance: The incoming administration has noted that compliance is a priority, so companies’ compliance concerns will likely not be limited solely to their foreign national population. A continued focus on Form I-9, E-Verify, and potential discrimination in the hiring process is anticipated, as well as increased site visits for those on work-authorized visas.

4.  Crossover of Employment and Immigration Law: As employment law varies from state to state, companies should understand the differences in local law in each jurisdiction where they operate and adjust company policy and procedures accordingly. The increase in remote work and corresponding mobility of the U.S. workforce may also give rise to additional immigration and labor and employment considerations.

5.  Lengthy Government ProcessingTimes: Current processing times for most immigration benefits are lengthy, and this is unlikely to change significantly under the Trump administration; though there may be additional delays if immigration benefits become more highly scrutinized. An increase in the filing of mandamus requests in federal court is anticipated, as foreign nationals seek to compel the adjudication of long-pending immigration applications.

Neo Construction & Atelier Group’s Exclusive Networking Event

By Neo Construction Group

On February 6, 2025Neo Construction partnered with Atelier Group to host an exclusive networking event that brought together designers, architects, and engineers in a vibrant atmosphere of collaboration and innovation. Held at Sunset Dr. Suite, the event aimed to foster connections among professionals in the construction and design industries, facilitating the exchange of ideas and inspiration.

A significant highlight of the night was the introduction of Neo Construction’s new scanning technology! This innovative offering promises to enhance project accuracy and efficiency, enabling designers and architects to visualize their projects in unprecedented detail. The technical team demonstrated the capabilities of this technology, showing how it can improve workflows and overall project results.

The event also included structured networking sessions designed to encourage interaction among guests. The atmosphere was brimming with creativity as people from different fields connected around their common interests and aspirations.

The event not only strengthened professional ties but also ignited new collaborations that promise to inspire future projects. Neo Construction and Atelier Group are looking forward to more such initiatives that celebrate creativity and innovation in the design community.

“Thank you for being there with us; we’ll see you next time!” – Neo Construction team

1000 Miglia Experience: The Historic Italian Race Debuts in Florida on February 2025

By 1000 Miglia Experience Florida

For the first time, the legendary 1000 Miglia is coming to Florida, offering a unique blend of Italian automotive heritage and South Florida’s breathtaking scenery. Taking place from February 22 to 25, 2025, the 1000 Miglia Experience Florida will cover a spectacular 1,000-mile route starting and ending at Miami’s iconic Biltmore Hotel. Participants will journey through Naples, Tampa, and other picturesque locations, including the Everglades, Cape Canaveral, and the scenic A1A coastal highway.

The 1000 Miglia Experience Florida promises a truly immersive experience. Vintage cars from the 1000 Miglia era (1927-1957) and classic icon cars (1958-1994) will share the road with modern supercars and hypercars (1995-present), blending classic elegance with cutting-edge innovation. Participants will also enjoy luxurious hospitality, including gala dinners, scenic stops, and exclusive events.

This milestone event has already garnered strong support from prestigious partners such as the Consulate General of Italy, the National Italian American Foundation (NIAF)RM Sotheby’sThe Barn, Arthur Bechtel Classic Motors and Pacto,  with room left for additional partners (sponsor package). Furthermore, the 1000 Miglia Experience Florida will coincide with ModaMiami (RM Sotheby’s), the ultimate lifestyle and automotive showcase, creating a week-long celebration of luxury and motoring culture.

Excitingly, the deadline for submitting an application to participate in the 1000 Miglia Experience Florida has been extended to January 31, 2025. This gives car enthusiasts more time to join this historic event and secure their place on the grid.

Don’t miss your chance to experience the magic of the Red Arrow, a race that has defined Italian excellence for nearly a century, as it makes its grand debut in the United States. For more information and to apply, visit https://1000migliaexperienceflorida.us/.

Immigration, Real Estate Law changes in 2024.

By Finley & Bologna International

As we approach the end of another year, we want to take this opportunity to reflect on our shared journey. Our firm, Finley Bologna International, concentrates on Immigration, Real Estate, Corporate, International Law. Here’s a quick synopsis of Immigration Law changes.

This year has been one of the significant developments and challenges in the field of Immigration Law. The U.S. Department of State introduced new non-immigrant visas, beginning with tourist and business visas (B1/B2). The diversity visa program increased from 50,000 to 80,000 immigrant visas for fiscal year 2025. The H-1B visas go to the most skilled and highest-paid workers.      A new visa category was introduced for entrepreneurs. The Department of Homeland Security (DHS) enables quicker removal of individuals who pose a national security, safety risk.

There have been several significant changes in Real Estate Law in Miami, FL, for 2024. HOA and Condo Association Reforms have been enacted. These laws impose criminal penalties for mismanagement, including election meddling, excessive assessment increases, and fund misappropriation. Building Permit Process. Legislation has been introduced to streamline the building permit process for homebuilders.

Realtor Commission Disclosure. Changes have been made to how real estate agents disclose their commissions. The Multiple Listing Service (MLS) no longer requires listings to include a compensation field, making commission negotiations more transparent. Affordable Housing Initiatives. The Hometown Heroes Housing Program received an additional $100 million to support first-time homebuyers. My Safe Florida Home Program also received $200 million to help homeowners protect their properties against storms and reduce insurance premiums. Property Insurance Deductions. Insurers are now required to provide a deduction on residential property insurance premiums for home-stead property owners.

We wish Members, Clients, Friends, Family and Associates the compliments of the season. Here’s to an exciting  and prosperous New Year!

Giro D’Italia Ride Like a Pro USA Returns to St. Augustine: Bigger and Better!

By Giro D’Italia Like a Pro USA

St. Augustine, FL – [December 9, 2024] – The thrill of Italian cycling is back! The Giro D’Italia Ride Like a Pro USA returns to St. Augustine on January 18-19, 2025, promising an even bigger and better experience following the success of the inaugural event in 2024. With 350 cyclists participating last year, this year’s event is set to attract even more enthusiasts.

Race Highlights:

  • Race Loops: Participants can choose from 33, 60, and 86-mile loops, and there’s a 4-mile kids’ race to ensure young cyclists are included.
  • Exciting Prizes: Amazing prizes up for grabs for race winners and participants, including a chance to win a trip to Italy for a tour.
  • Italian Festival Atmosphere: Enjoy a weekend filled with Italian flair, fare, and fun, perfect for the entire family.
  • Event Features: Live music, prizes, giveaways, and a competitive Gran Fondo race create a vibrant festival atmosphere.

Event Details:

  • Dates: January 18-19, 2025
  • Location: World Golf Village Renaissance, St. Augustine, FL
  • Activities: Besides the competitive races, enjoy a casual fun ride, live music, the Tour of Italy Expo Village, and a gourmet Italian dinner.

Tour of Italy Expo Village: The Expo Village is a pivotal part of the event, offering participants a taste of a major professional event like the Giro d’Italia. It serves as the official packet pick-up location and features leading brands in sports, fitness, health, and Italian-themed vendors. More than 1,000 attendees are expected, providing great exposure for new and upcoming companies in Florida and the Southeast United States.

About Giro D’Italia: Founded in 1909, the Giro d’Italia is the second-largest professional cycle race in the world, owned by La Gazzetta dello Sport. It attracts over 2 million spectators and is televised in 198 countries. Today, Giro D’Italia races are held in six countries around the world.

The Venue – St. Augustine, Florida: St. Augustine, America’s oldest city, boasts a rich culture and several attractions that draw visitors to Florida. The race will be held at the World Golf Village Renaissance, a relaxing haven in a celebrated travel destination.

About the Organizers: LJ Cycling Enterprises, owned by Lars Graff, holds the exclusive license to operate the Giro Ride Like a Pro race in the United States. Partnering with DRC Sports Athletic Event Management, they aim to create a premier event celebrating world-class Italian cycling heritage in a fun, healthy, and clean environment.

Join Us: Spend an exciting winter weekend in Florida and experience the ultimate cycling event with Italian flair. Gear up and get ready for the Giro D’Italia Ride Like a Pro in St. Augustine!

For more information and to register, visit

Website: giroridelikeapro-usa.com

Insta: @GiroRideLikeAProUSA

Facebook: GiroRideLikeAPro-USA

Sign up here for the race: Sign up here for the race:

https://runsignup.com/Race/FL/SaintAugustine/GirodItaliaRideLikeaProUSA

Contact Name: Vickie Gunnarsson

Title: Partnership and PR Director

Phone: +1 (305) 299 – 7917

Email: vg@victoryrights.com

The Dana Agency’s Guide to Miami Art Week

By The Dana Agency

The Dana Agency Public Relations’ lifestyle division has an exciting lineup of arts and culture programming for Miami Art Week. For example, The Betsy Hotel will feature exhibits from more than 15 new artists, including Elinor CarucciMac StoneSonia Hamza, Bob BonisAndy SweetLillian Bassman and Clyde Butcher. The Betsy is also one of 12 hotels chosen to participate in the 2024 edition of “No Vacancy” in collaboration with the City of Miami Beach and the Miami Beach Visitor and Convention Authority (MBVCA); from Dec. 1-12, “The Betsy Orb” will light up with site-specific work by local transmedia artist [dNASAb] to engage viewers in a deeper reflection on the state of our planet. Throughout the week, The Betsy will also celebrate musicians with the “Art of Miami Jazz Past and Present,” a series of performances at The Piano Bar, including a homage to Josephine Baker.

Other noteworthy events include a live plant art installation by Plant The Future at the Miami Beach Convention Center (Dec. 4-8), the iconic Sagamore Art Brunch (Saturday, Dec. 7), and two larger-than-life statues on Lincoln Road: “XO World,” a 20,000-pound stainless-steel sculpture by Daniel Anderson inspired by the universal game of jacks, and “Dream Machine,” a life-size butterfly wing sculpture by Rubem Robierb that invites viewers to place themselves between the wings and imagine a place where dreams come true, speaking to the power of our minds and the law of attraction. Be sure to check out our ultimate guide to Miami Week 2024 for more details!

Join Us at The Tour of Italy Expo Village @ The Giro d’Italia USA Weekend!

by Giro D’Italia Ride Like a Pro USA

Get ready for an unforgettable weekend celebrating sports, health, fitness, fun, and everything Italian will come together at the Tour of Italy Expo Village, held inside the World Golf Village Renaissance Hotel.

January 18-19, 2025

Location: World Golf Village Renaissance St. Augustine Resort, St. Augustine, Florida

Don’t miss this opportunity to showcase your products or services to hundreds of cycling participants, along with their families and friends!

Most importantly, experience the authentic taste of Italian food, flair, and culture.

Sunday will feature the highly competitive Gran Fondo, Medio, and Piccolo distance races, as well as the Ragazzi Fun Ride—a day-long event offering cycling distances of 4M, 33M, 60M, or 86M.

Space is SELLING OUT! Book your spot today

For more information or to reserve your space:

Phone: 352-637-2475

Email: info@GiroRideLikeAPro-USA.com

Follow us on Social Media:

  • Instagram: @GiroRideLikeAProUSA
  • Facebook: GiroRideLikeAPro-USA

Register for the race hereGiro d’Italia Ride Like a Pro USA

Cipriani Residences Miami achieves record-setting construction milestone

By Cipriani Residences

Cipriani Residences MiamiCipriani’s first-ever ground-up residential offering in North America, has set the record for Miami’s Brickell neighborhood’s largest mat foundation concrete pour this year. Rising 80 stories high and boasting 397 sophisticated residences at full completion in 2028, this construction milestone further solidifies the commitment from developer Mast Capital, Cipriani and its team of visionaries to deliver the newest and most aspirational address with Cipriani’s renowned hospitality to the bustling city.

Spearheaded by Moss Construction, the pour is the largest to date on South Miami Avenue, having flowed continuously for roughly 16 hours with 750 truckloads to reach 11,500 cubic yards of foundational concrete and 2,500 tons of reinforcing steel to ensure the continuous pour’s success as a landmark achievement in construction and logistical complexity and move Cipriani Residences Miami one step closer to realization.

Masterfully curated by Arquitectonica with interiors meticulously crafted by renowned design firm 1508 London ensuring each space is aesthetically genuine to Cipriani’s distinguished style, the tower will be one of the tallest developments in the neighborhood. On the top 18 floors, the tower boasts an exclusive assemblage of 68 ultra-luxury residences and six Penthouses known as The Canaletto Collection.

Residents of The Canaletto Collection are granted priority access to the tower’s private speakeasy, an exclusive Global Concierge powered by BHB Private and custom, for-purchase furniture and accessory packages designed by 1508 London. Residents will also have direct elevator entry for the utmost privacy.

Throughout the tower, all residents will enjoy 50,000 square feet of resort-style amenities including around-the-clock catering and in-residence dining by Cipriani in addition to the tower’s residents-only restaurant, speakeasy and reservable dining spaces, as well as an elevated resort deck lined with cabanas and poolside loungers, state-of-the-art fitness center, holistic spa, ice plunge, sauna, pickleball court and more. Pricing starts at $1.7 million.

Online Sales into the U.S. – Are Businesses Virtually Tax-Free?

By Mowery & Schoenfeld, LLC

Michael Szewc, Director of State & Local Tax Services and Diksha Bhatt, International Tax Manager

Considering the global nature of businesses and the large and diversified U.S. market, foreign businesses have successfully penetrated the U.S. market with their goods and services. A fair amount of these successful foreign businesses sell to U.S. customers through digital means without any physical location or presence in the U.S.   

Most U.S. income tax treaties with other countries provide U.S. federal tax exemption for a foreign business’ U.S. profits as long as the foreign entity does not have a U.S. permanent establishment (i.e., a U.S. taxable presence). Depending on the relevant state where customers are located, the particular state may or may not follow the federal income tax rules.  

This article briefly discusses certain U.S. federal and state tax rules relevant to inbound sales of goods and services in the U.S.  

U.S. Permanent Establishment   

In simple terms, a U.S. permanent establishment (“PE”) generally refers to a fixed place of business through which a foreign entity carries on business in the U.S.  Permanency of the U.S. business location and its discretionary availability to the foreign business is primary. Other aspects, such as ownership of the place or type of place, may not necessarily be always relevant.   

Relevance of Treaty Permanent Establishment Rules for State Income Tax and State Sales Tax  

Some U.S. states may honor the provisions of tax treaties and preclude foreign entities from income tax when such entities do not have a permanent establishment in the U.S. However, these protections do not extend to other measures of tax. A business only needs a sufficient connection (“nexus”) with a state or local jurisdiction to be subject to sales and use tax and often other state-imposed taxes. 

For foreign and domestic businesses, sales tax nexus was historically triggered if a business established physical presence in a state. Examples of physical presence include offices, inventory, salespeople, or employees. The U.S. Supreme Court abolished this decades-long requirement in its 2018 decision, South Dakota v. Wayfair, Inc. As a result of the ruling, states could impose sales and use tax on remote sellers based solely on their economic presence, prompting states with a sales tax regime to enact thresholds based on total sales or number of transactions. 

Although these thresholds vary by state, the most widely adopted has been $100,000 in sales or 200 separate transactions within a twelve-month period. Foreign businesses approaching or exceeding this level of economic activity should be aware of the potential requirements to register, collect, and remit sales and use taxes. 

Even in a post-Wayfair landscape, foreign businesses should consider the ramifications of having a physical presence in the U.S.  

State Tax Implications: When a Foreign Business Serves the U.S. Market Using U.S. Servers or Other Computer Equipment in the U.S. 

A server is typically used to host websites. A foreign entity may have its own website through which it sells goods or services in the U.S. By itself, a website is not considered tangible property and usually does not result in a PE for the foreign entity in the U.S.  In many cases, the server on which the website is hosted, even though located in the U.S., may be rented by the foreign entity from a third-party internet service provider.  In this case, usually, such a server may not constitute a PE of the foreign entity because it may not be considered to be at the disposal of the foreign entity. In other words, in the absence of controlling rights over the server, the server may not constitute a PE in the U.S. for the foreign entity.  

On the other hand, a server owned or rented explicitly by the foreign entity exclusively for its own use to host its website may constitute a PE of such entity in the U.S. Taxpayers also need to consider other aspects for determining whether there is a U.S. PE through a server, including: (1) permanency of the server at the location, i.e., the duration of time for which that server is located in the U.S. so as to be considered a fixed place PE in the U.S.; (2) whether the taxpayer’s main business activities can be considered to be carried on in the U.S. through that server or whether the server is only utilized to carry on ancillary business activities so as not to constitute a PE.  

From a state perspective, a common misconception is that sales and use tax is only applicable to tangible personal property. Many states have broadened their tax bases to include digital products and services. In particular, the taxation of software-as-a-service has expanded to over 20 states. Foreign businesses may need to collect sales tax from customers in the U.S., regardless of the server’s location where the software is housed. 

State Tax Implications: Where a Foreign Business Has a U.S. Agent or Warehouse   

Foreign entities making online sales in the U.S. may have a warehouse in the U.S. to ship the actual goods to the customers.  These entities may also have agents in the U.S. to support their business operations.  

Generally, a warehouse utilized only to store and display goods does not constitute a U.S. PE. Agents with the authority to habitually conclude contracts or habitually play the principal role leading to the conclusion of contracts may constitute a U.S. PE. For foreign entities selling online directly to customers, the role of agents, if any, may not be substantial to create a U.S. PE.  

However, when it comes to sales tax considerations, the results may be very different. Maintaining inventory with a third-party logistics provider can create nexus, and therefore collection and remittance responsibilities, long before the economic thresholds are met. Some of these services (e.g., Fulfilled by Amazon) can even create these requirements in numerous states as property is moved and stored across the country. 

Other Sales and Use Tax Considerations  

Drop shipping can pose unique burdens on foreign businesses making remote sales into the U.S. The transaction between a wholesaler and distributor should qualify under the resale exemption; however, exempt sales are only exempt if the proper documentation is presented. If a retailer isn’t registered in the ship to state, they may not be able to issue a valid resale certificate and will be subject to sales tax themselves.  Retailers generally can’t pass along the tax charged by the supplier unless they are registered to collect that state’s tax. 

Digital Services Taxes  

The lack of taxing rights around online businesses has prompted several countries to introduce taxes on digital services and/or goods. These taxes are commonly referred to as Digital Services Taxes (“DSTs”). Each country may have its defined set of online activities on which a DST is levied. 

While the U.S. does not have any DSTs at a federal level, certain U.S. states have introduced proposals to levy these unique taxes. The constitutionality of these state taxes is currently under dispute, but it is important for taxpayers to be on the lookout for future changes. 

Inbound Businesses Need to Proactively Evaluate Their Tax Obligations  

In summary, at a state level, foreign businesses with no U.S. presence may consider themselves beyond the legal jurisdiction of state and local taxing authorities. However, foreign businesses may be subject to sales and use taxes in various U.S. states, and failure to register, collect, and remit sales tax may have long-term consequences for the business. The liability for sales and use taxes can transfer to a successor entity or individual, which may limit the desirability of the business, especially to U.S.-based investors. Therefore, inbound businesses should proactively evaluate their state and local sales and use tax obligations. 

Connect with Our M&S International & SALT Teams  

Our dedicated state tax and international tax service line experts can assist with customized and comprehensive assessments and efficient solutions for your businesses. We assist with the analysis stage and support you with related U.S. federal and state compliance.   

New Overtime Exemption Rule: Evaluating Your Options for Compliance

By ADP

The U.S. Department of Labor (DOL) recently released a final rule that will increase the minimum salary required for administrative, professional and executive employees to be exempt from overtime. The final rule increases the minimum salary requirements first on July 1, 2024 and then again on January 1, 2025. With the first change less than two months away, now is the time to evaluate your options. Here are some guidelines for doing so.

Overview of changes

Effective July 1, 2024, the minimum salary for the administrative, professional and executive exemptions will increase from $684 per week to $844 per week (equivalent to $43,888 per year). 

Effective January 1, 2025, the minimum salary required for these exemptions will increase from $844 per week to $1,128 per week (equivalent to $58,656 per year).

Employers continue to be permitted to use non discretionary bonuses, incentive payments and commissions to satisfy up to 10 percent of the minimum salary requirement for the administrative, professional and executive exemptions, as long as these forms of compensation are paid at least annually.

Note:  Employees must also satisfy certain duties tests to be classified as exempt from overtime. The final rule didn’t change these duties tests.

Two options

If your exempt administrative, professional and executive employees’ salaries fall below the new federal salary requirement, you will generally either have to:

  • Raise their salaries to the new requirement (if you elect this option, review employees’ job duties to ensure they continue to qualify for the applicable exemption); or
  • Reclassify the affected employees as non-exempt and pay them overtime whenever they work more than 40 hours in a workweek.

Continue to read at the following link: www.iaccse.com/wp-admin/post.php?post=18179&action=edit

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