Mondaq USA: Tax
Reed Smith
The California Office of Tax Appeals (OTA) was formed quickly last year as a result of legislation that overhauled many aspects of tax administration in the state.
Ropes & Gray LLP
In this podcast, Laurel FitzPatrick, Adam Greenwood and Jim Brown discuss the tax considerations applicable to non-US investors investing in funds that invest in credit and debt instruments.
Morrison & Foerster LLP
Statutes mean what they say. As the late Justice Scalia once quipped, the proper role of the courts "is to apply the text, not to improve upon it.
Jones Day
The former head of an offshore bank pled guilty to conspiracy to defraud the United States by intentionally circumventing the requirements of the Foreign Account Tax Compliance Act ("FATCA"). His guilty...
Womble Bond Dickinson
The public perception is well-established now that international rules are unfit when it comes to taxing digital companies such as Amazon
Ropes & Gray LLP
In a recent Tax Notes Special Report article, tax associate Bob Kane explores whether case law has established an asset threshold at which liquidating partnerships either terminate or continue under section 708.
Dickinson Wright PLLC
The IRS issued a reminder on Tuesday, September 4, 2018, that its Offshore Voluntary Disclosure Program ("OVDP") will end on September 28, 2018.
Ostrow Reisin Berk & Abrams
As the new tax bill worked its way through Congress last fall, not-for-profits across the country raised their voices high to share concerns about its disincentives for charitable donations ...
Ostrow Reisin Berk & Abrams
Despite its name, the kiddie tax is far from child's play. As a result of the Tax Cuts and Jobs Act (TCJA) ...
Butler Snow LLP
Recent enactments of both the U.S. Congress and Mississippi Legislature have modified tax laws to encourage development and new investment.
Reed Smith
On September 11, 2018, the Illinois Department of Revenue proposed emergency regulations to implement Illinois's remote seller law.
BakerHostetler
Building off of last year's sweeping tax overhaul, the House Ways and Means Committee today approved legislation that would make key provisions of that law permanent.
Ostrow Reisin Berk & Abrams
The Tax Cuts and Jobs Act (TCJA) decreases the federal income tax rate for C corporations to a flat 21%, starting in 2018.
Reed Smith
In its ruling this week concerning Xpedite Systems, Inc. v. Director, Division of Taxation, the Tax Court of New Jersey addressed how receipts from information services are sourced for corporation business tax purposes.
Morrison & Foerster LLP
In a release dated September 4, 2018, the IRS reminded taxpayers that the program that allowed for reduced civil liabilities for offshore reporting violations is coming to an end on September 28.
Ostrow Reisin Berk & Abrams
The recent corporate tax cut has many pass-through business owners rethinking their choice of entity. The Tax Cuts and Jobs Act (TCJA) ...
Morrison & Foerster LLP
Welcome to the latest issue of New York Tax Insights.
Alliott Group (International)
US employers who send US-based employees to work on assignment north of the border in Canada are likely to come into contact, directly or indirectly through their employees, with a number of tax, economic and regulatory challenges.
Butler Snow LLP
On Dec. 22, 2017, the 2017 Tax Cuts and Jobs Act (the "Act"), was signed into law, putting in place the most comprehensive set of changes to the Internal Revenue Code since 1986.
Mayer Brown
September 17 is the deadline for filing 2017 federal partnership returns that are on extension, as many are, and so the time for filing is now upon us.
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Kramer Levin Naftalis & Frankel LLP
President Trump signed sweeping tax legislation into law on Dec. 22, 2017, resulting in several significant changes to the wealth transfer tax system, effective as of Jan. 1, 2018.
Moodys Gartner Tax Law LLP
In this article, the authors consider the effect the U.S. Tax Cuts and Jobs Act may have on Canada regarding both U.S. inbound and outbound investments
TMF Group
As increasing transparency and concern over reputational issues cause a drop in the popularity of offshore structures, onshore structures are becoming more attractively competitive.
Proskauer Rose LLP
On August 8, 2018, the U.S. Department of the Treasury (the "Treasury") and the Internal Revenue Service (the "IRS") issued proposed regulations regarding the "pass-through deduction"
Proskauer Rose LLP
On August 8, 2018, the U.S. Department of the Treasury (the "Treasury") and the Internal Revenue Service (the "IRS") issued proposed regulations regarding the "pass-through deduction" for qualified...
Carlton Fields
Now more than ever, companies must carefully consider the tax treatment of these payments when negotiating False Claims Act settlements with the DOJ.
Morgan Lewis
The US Department of the Treasury and the Internal Revenue Service on April 2 issued "Initial Guidance Under Section 163(j) as Applicable to Taxable Years Beginning After December 31...
Dickinson Wright PLLC
In Enbridge Energy, Limited Partnership v. Commissioner of Revenue, The Minnesota Tax Court recently rejected the Minnesota Commissioner of Revenue's ("State")...
Morrison & Foerster LLP
In a release dated September 4, 2018, the IRS reminded taxpayers that the program that allowed for reduced civil liabilities for offshore reporting violations is coming to an end on September 28.
Ruchelman PLLC
Like most assets developed, used, and sold in business, intellectual property (IP) is subject to important tax considerations.
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