Mondaq USA: Tax > Corporate Tax
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.
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) ...
Foley & Lardner
On August 21, 2018, the IRS issued initial guidance (Notice 2018-68) to assist companies in determining how the changes made to Internal Revenue Code 162(m) by the Tax Cuts and Jobs Act of 2017 affect the deductibility of their compensation arrangements.
Skadden, Arps, Slate, Meagher & Flom (UK) LLP
Partners Regina Olshan and Joseph Yaffe and associate Michel Wiesner take a look at executive compensation issues in the start-up ...
Jones Day
Important guidance on the deduction applicable to certain business income of passthrough entities available under last year's tax reform.
Ruchelman PLLC
Like most assets developed, used, and sold in business, intellectual property (IP) is subject to important tax considerations.
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"
Ruchelman PLLC
When a U.S. company acquires foreign targets, the use of a holding company structure abroad may provide certain global tax benefits.
Cooley LLP
On Tuesday, the IRS issued widely-anticipated guidance regarding certain amendments that were made by the Tax Cuts and Jobs Act to Section 162(m) of the Internal Revenue Code.
Duff and Phelps
The Tax Cuts and Jobs Act, which was enacted on December 22, 2017, had a significant one-time impact on the net income of many U.S. companies that was reported after that date.
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")...
Ropes & Gray LLP
The Tax Cuts and Jobs Act enacted new Section 512(a)(7), which requires tax-exempt organizations to include as UBTI costs incurred associated with providing certain employee fringe benefits.
Caplin & Drysdale
The Tax Cuts and Jobs Act changed the way tax-exempt organizations calculate their unrelated business taxable income.
Seyfarth Shaw LLP
The United States is currently in the middle of the most hyper-partisan political atmosphere in generations.
Duane Morris LLP
Below we highlight several easy-to-apply tax planning opportunities for 2018.
TMF Group
The recent US tax overhaul continues to have wide-reaching implications.
Dickinson Wright PLLC
Sometimes, it becomes necessary for a corporation to be divided, in which a shareholder or a group of shareholders would separate from the corporation and take with them a business division, unit...
Withers LLP
The US Treasury Department has released final regulations on tax inversions. Through tax inversions, US companies move their tax address abroad ...
Ropes & Gray LLP
In a recent Law360 article, Kat Gregor provides insight on the Ninth Circuit's ruling in the Altera case.
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
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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
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"
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")...
Ruchelman PLLC
Like most assets developed, used, and sold in business, intellectual property (IP) is subject to important tax considerations.
Seyfarth Shaw LLP
The United States is currently in the middle of the most hyper-partisan political atmosphere in generations.
Caplin & Drysdale
The Tax Cuts and Jobs Act changed the way tax-exempt organizations calculate their unrelated business taxable income.
Duane Morris LLP
Below we highlight several easy-to-apply tax planning opportunities for 2018.
Ropes & Gray LLP
The Tax Cuts and Jobs Act enacted new Section 512(a)(7), which requires tax-exempt organizations to include as UBTI costs incurred associated with providing certain employee fringe benefits.
Cooley LLP
On Tuesday, the IRS issued widely-anticipated guidance regarding certain amendments that were made by the Tax Cuts and Jobs Act to Section 162(m) of the Internal Revenue Code.
Ruchelman PLLC
When a U.S. company acquires foreign targets, the use of a holding company structure abroad may provide certain global tax benefits.
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