Mondaq USA: Tax
Duane Morris LLP
As a result of the recent U.S. Supreme Court decision in South Dakota v. Wayfair, Inc. that expanded the powers of states to impose their sales and use tax jurisdiction over internet ...
Ropes & Gray LLP
In Notice 2018-99, issued December 10, 2018 (the "Notice"), the IRS has provided interim guidance on determining the amount of unrelated business taxable income ...
Fenwick & West LLP
Released on November 30, 2018, the foreign tax credit proposed regulations provide a comprehensive new framework for calculating the foreign tax credit in light of several changes made by the Tax Cuts
Stroock & Stroock & Lavan LLP
The City of New York has finalized the real estate tax rates for tax year 2018/19, which began July 1, 2018 and will end June 30, 2019.
Mintz
As of December 2018, 37 states (including DC) have adopted Medicaid expansion. Of the remaining 14 states, some are considering expanding Medicaid
Morgan Lewis
Royalties and licensing fees from intellectual property used in the operation of tangible property in Pennsylvania are not subject to sales and use tax. Intellectual property is something separate, and is not merely an ancillary or incidental part of taxable tangible property.
McDermott Will & Emery
DC Council Chairman Phil Mendelson recently announced that a public hearing will take place later this month before the Committee of the Whole to consider a bill ...
Kramer Levin Naftalis & Frankel LLP
Vérifiant avec soin que son établissement de la rue d'Antibes répondait bien aux critères de la loi du 13 juillet 1972 destinée à venir en aide aux commerçants indépendants, Massimo Dutti se voit remboursé de trois ans de Tascom par le Conseil d'Etat !
Duane Morris LLP
It has been almost a year since passage of the most sweeping tax legislation, known as the Tax Cuts and Jobs Act ("TCJA"), in more than 30 years.
Mayer Brown
Below are answers to questions we received during our tax equity webinar of October 23. These questions were submitted online during the webinar.
Ruchelman PLLC
The first step in advising a foreign individual who is neither a U.S. citizen nor a green card holder on U.S. income tax laws is to determine the person's residence ...
Ruchelman PLLC
The 2017 Tax Cuts and Jobs Act ("T.C.J.A.") introduced a new anti-abuse tax regime applicable to controlled foreign corporations ("C.F.C.'s").
Morrison & Foerster LLP
Until recently, retail sellers of goods and services were not required to collect sales tax unless they had a physical presence in a state.
Morrison & Foerster LLP
The New York Appellate Division, Third Department, has upheld the dismissal of a declaratory judgment action ...
Butler Snow LLP
The U.S. Internal Revenue Service has finally updated its voluntary disclosure procedures following the closure of the Offshore Voluntary Disclosure Program (the "OVDP") earlier this year.
Morgan Lewis
In Notice 2018-90, the Internal Revenue Service extends the transition relief period for the new escheated IRA federal income tax withholding and reporting rules by one year.
Day Pitney LLP
Proceedings in the Tax Court case of Hellmann v. Commissioner provided additional clarity on whether expenses incurred by a single family office are deductible as trade or business expenses...
Caplin & Drysdale
On November 29, 2018, the IRS released updated Voluntary Disclosure Practice (VCP) procedures applicable to both offshore and domestic voluntary disclosures
Dickinson Wright PLLC
Giving Tuesday," which follows Black Friday and Cyber Monday, is a day set aside each year to remind us to contribute to organizations that are important to us.
Ogletree, Deakins, Nash, Smoak & Stewart
Otis Redding and the Black Crowes may have proclaimed themselves "hard to handle now," but thanks to recent guidance from the Internal Revenue Service (IRS), hardship distributions from 401(k) plans are a bit less hard to handle, now.
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Duane Morris LLP
In 2014, Elon Musk announced that he was "open-sourcing" Tesla's patents.
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.
Pryor Cashman LLP
Public Law 115-97, commonly referred to as the Tax Cuts and Jobs Act (the "Act"), was signed into law on Dec. 22, 2017.
Stroock & Stroock & Lavan LLP
The 2017 Tax Cuts and Jobs Act created a new incentive for investment in qualified low-income communities known as qualified opportunity zones ("QOZs").
Frankfurt Kurnit Klein & Selz
Does the value of a gift card offered as part of an advertising promotion reduce the taxable receipts from a sale for New York sales tax purposes?
Jeffer Mangels Butler & Mitchell LLP
Real estate developers have a new source of investment for their development projects, created by the Tax Cuts and Jobs Act of 2017
Proskauer Rose LLP
The estate and gift tax regimes have been permanent and unified since the passage of The American Taxpayer Relief Act of 2012 (the "2012 Act").
Caplin & Drysdale
Summer 2018 proved to be an active time in the implementation cycle of the new partnership audit regime, created under the Bipartisan Budget Act of 2015 ("BBA").
Frankfurt Kurnit Klein & Selz
A few weeks ago, a federal jury in Colorado found in favor of the owner of a cannabis cultivation business in a lawsuit brought by his next door neighbors.
Duane Morris LLP
The short answer is that ICO/STOs themselves are not regulated yet in Vietnam (as in most other countries). That doesn't mean that every initial coin offering (ICO),
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