Mondaq USA: Tax > Tax Authorities
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
Morgan Lewis
The Internal Revenue Service (IRS) has issued Notice 2018-68 (Notice) providing guidance on changes in Code Section 162(m) made by the Tax Cuts and Jobs Act of 2017 (TCJA), Public Law 115-17.
Fenwick & West LLP
The application of §1248 and §338(g) in the context of the purchase or sale of a controlled foreign corporation (CFC) has long been one of the most complex areas of the tax code. The recently enacted...
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.
Cadwalader, Wickersham & Taft LLP
Another important issue addressed by the Notice is the interpretation of the amendments made to the definition of "covered employee."
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
Despite its name, the kiddie tax is far from child's play. As a result of the Tax Cuts and Jobs Act (TCJA) ...
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.
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.
Mayer Brown
Below are soundbites from panelists from the Renewable Energy Finance Forum ("REFF") Wall Street on June 19 and 20.
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.
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 Section 162(m) ...
Holland & Knight
The Internal Revenue Service (IRS) issued recent guidance regarding construction of commercial solar energy properties and other qualified energy properties for purposes of claiming...
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.
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.
Withers LLP
On August 21, 2018, the IRS issued Notice 2018-68 to provide guidance on the application of section 162(m) of the Internal Revenue Code.
Ostrow Reisin Berk & Abrams
The Tax Cuts and Jobs Act liberalizes the eligibility requirements for certain accounting methods that are generally easier to use and more flexible.
Latest Video
Most Popular Recent Articles
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"
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...
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.
Akin Gump Strauss Hauer & Feld LLP
Lawmakers returned from their Independence Day recess prepared for more legislative fireworks over a slew of outstanding agenda items, including a showdown over the Supreme Court...
Mayer Brown
Below are soundbites from panelists from the Renewable Energy Finance Forum ("REFF") Wall Street on June 19 and 20.
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").
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...
Ostrow Reisin Berk & Abrams
The new Section 199A deduction can be up to 20% of qualified business income (QBI), but it is subject to limitations; including limits based on wages and qualified property.
Hunton Andrews Kurth LLP
On May 21, 2018, the Internal Revenue Service ("IRS") announced the identification and selection of six Large Business & International division ("LB&I") compliance campaigns.
Holland & Knight
The Internal Revenue Service (IRS) issued recent guidance regarding construction of commercial solar energy properties and other qualified energy properties for purposes of claiming...
Article Search Using Filters
Related Topics
Mondaq Advice Center (MACs)
Popular Authors
Popular Contributors
Up-coming Events Search
Tools
Font Size:
Translation
Channels
Mondaq on Twitter
Partners
In association with