Tackling Issues. State and territory coastal management programs address a wide range of issues, including: 1  Climate change: As the Earthâs climate warms, sea levels are rising, having a significant impact on coastal populations, economies, and natural resources.
The MA Department of Revenue defines a âpermanent place of abodeâ as a dwelling place continually maintained by a person, whether or not owned by such person, and will include a dwelling place owned or leased by a person's spouse.
considering where a permanent place of abode (âPPOAâ) has been maintained; and 2. The statement re-examines the application of the residency tie-breaker tests under the double tax agreements between New Zealand and other countries. Key issues Though the statement has retained much of the original content outlined in PIB 180, there are some