The ITAT clarified that Article 13(3A) applies strictly to shares and not to derivative instruments. It held that derivative gains fall under residual provisions and are taxable in the resident ...

New Jersey’s revised custody statute, N.J.S.A. 9:2-4, as amended by S4510/A5761, effective January 2026, sharpens the court’s framework for distinguishing legitimate child-safety concerns from ...