Mondaq USA: Tax
Eide Bailly LLP
In a news release, IR-2019-144, the IRS announced on August 14 that it will automatically waive estimated tax penalties for eligible taxpayers who have already filed their 2018 federal income tax returns
Lowndes, Drosdick, Doster, Kantor & Reed, P.A.
Effective January 1, 2020, the State of Florida's sales tax rate on commercial real property lease payments (including base rent and additional ren
Dentons
Although the focus of proposed regulations issued by the US Internal Revenue Service (IRS) on August 9, 2019, may have been on "cloud computing," the proposed regulations provide significant new guidance on the taxation of transfers of digital content as well.
Ropes & Gray LLP
In the wake of the IRS' Ninth Circuit victory in Altera Corporation v. Commissioner, 926 F.3d 1061 (9th Circuit 2019), the IRS' Large Business and International (LB&I) Division
Eide Bailly LLP
On May 30, 2019, Minnesota Governor Tim Walz signed an omnibus tax bill that will impact most Minnesota taxpayers.
Mayer Brown
Prior to the Tax Cuts and Jobs Act of 2017 ("TCJA"), the appeal of cost sharing was driven largely by the deferral of U.S. taxation on foreign earnings.
Lewis Roca Rothgerber Christie LLP
On May 31, 2019, Governor Doug Ducey signed Arizona H.B. 2757, which updated Arizona's income tax code to conform to the 2017 federal Tax Cuts and Jobs Act (TCJA).
Withers LLP
For a number of years, US taxpayers have invested in a variety of convertible virtual currencies also referred to as CVCs – cryptocurrencies being forms of CVCs that use cryptography –
Morrison & Foerster LLP
The New York State Department of Taxation and Finance has released revisions to its draft business corporate franchise tax regulations interpreting
Ostrow Reisin Berk & Abrams
The Roth IRA is an attractive savings vehicle, offering tax-free retirement income and other significant benefits. Unfortunately, income limitations prevent many people
Davies Ward Phillips & Vineberg
A foreign corporation whose ownership meets these tests is known as a CFC.
Withers LLP
Global tax transparency is a pretty easy idea to get behind; in societies with a functioning tax authority, it should be unlawful for a taxpayer to squirrel assets away from proper scrutiny.
Ruchelman PLLC
Prior to 2018, widely-used tax plans of U.S.-based multinational groups were designed to achieve three basic goals in connection with European operations:
Dickinson Wright PLLC
IRC ง 1400Z-2, under The Tax Cuts and Jobs Act of 2017, established an investment program designed to provide preferential tax treatment for investment in developments located within certain
Squire Patton Boggs LLP
Contrary to its name, The Tax Cuts and Jobs Act resulted in a tax increase for certain entities. For example, certain well-endowed private universities
Thompson Coburn LLP
On July 3, 2019, the Internal Revenue Service ("IRS") issued proposed regulations under Internal Revenue Code section 4968.
Day Pitney LLP
In response, the IRS released final regulations on June 11 designed to prohibit taxpayers from circumventing this type of SALT limitation.
Squire Patton Boggs LLP
On June 10, 2019, Senators Michael Bennet (D-CO) and Rob Portman (R-OH) introduced Senate Bill 1763 (the "Carbon Capture Bill"), which, if passed, would allow
Day Pitney LLP
The mansion tax is a separate tax imposed on transfers of residential real property located in New York State.
Dentons
Recently, the IRS announced that it was targeting individual taxpayers who previously participating in its Offshore Voluntary Disclosure Program
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Milbank LLP
Two years have passed since Treasury and the IRS first announced that they were working on guidance relating to the basis of grantor trust assets at death.
Ruchelman PLLC
On August 8, 2018, the I.R.S. issued much-awaited proposed regulations under new Code ง199A, which was added by the 2017 Tax Cuts and Jobs Act. The provision was initially discussed in detail in our February 2018 edition.
Holland & Knight
In an unanticipated development, the U.S. Department of the Treasury (Treasury) and Internal Revenue Service (IRS) recently issued regulations (New Guidance)
Dentons
Recently, the IRS announced that it was targeting individual taxpayers who previously participating in its Offshore Voluntary Disclosure Program
Ostrow Reisin Berk & Abrams
The Roth IRA is an attractive savings vehicle, offering tax-free retirement income and other significant benefits. Unfortunately, income limitations prevent many people
Shipman & Goodwin LLP
Individual taxpayers also will experience an increase in their Connecticut tax liability.
Mayer Brown
Q2 2019 started out with a great deal of hope in the world of capital markets taxation.
Fenwick & West LLP
Since the 2017 tax act enacted the new ง163(j) limitation on interest deductions, multinationals have been asking whether the limitation applies to controlled foreign
Shearman & Sterling LLP
On 27 March 2019, the European Parliament resolved to adopt, with amendments, the Commission's proposal for a directive to amend the Accounting Directive (2013/34/EU) as regards disclosure of income tax information
Withers LLP
Global tax transparency is a pretty easy idea to get behind; in societies with a functioning tax authority, it should be unlawful for a taxpayer to squirrel assets away from proper scrutiny.
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