Mondaq USA: Tax
Shearman & Sterling LLP
In 2018, the European Commission (EC) concluded two more investigations into whether the tax ruling practices of Member States breached European Union (EU) State aid rules:
Blue J Legal
Few tax incentives are more coveted than tax credits. As dollar-for-dollar tax offsets, tax credits are almost as valuable as cash on hand.
Holland & Knight
New Procedure. On Sept. 6, 2019, the Internal Revenue Service (IRS) announced an important new procedure to enable certain non-compliant U.S. citizens who relinquish their U.S. citizenship
Skadden, Arps, Slate, Meagher & Flom (UK) LLP
On September 5, 2019, the Treasury Department (Treasury) and the IRS released proposed regulations (Regulations)
Holland & Knight
On September 6, 2019, the IRS introduced an enhanced streamline program for certain U.S. citizens who have relinquished their U.S. citizenship
Jones Day
Jones Day filed an amicus brief in the Illinois Supreme Court on behalf of the Taxpayers' Federation of Illinois regarding the standard of review for Illinois Tax Tribunal decisions.
Jones Day
New legislation would prohibit certain federal joint filers from filing separately in Illinois.
Dickinson Wright PLLC
A recent Tax Court summary opinion, Smith v. Commissioner, T.C. Summ. Op. 2019-12, sheds light on when a business becomes an active trade
Blue J Legal
As a result, U.S. residents are required to report income earned by controlled foreign corporations, subject to various exclusions.
Bowditch & Dewey
An effort to turn Worcester's vacant Mission Chapel into market-rate apartments is moving forward, with the City Council Economic Development Committee approving a tax-relief deal
Morrison & Foerster LLP
After three non-precedential Administrative Law Judge decisions—and well after the statute in question has been replaced by new apportionment rules
Shearman & Sterling LLP
On August 28, 2019, the U.S. Department of Treasury submitted proposed regulations on the tax consequences related to the phased elimination of interbank offered rates (the "Proposed Regulations")
Dickinson Wright PLLC
With the 9th Circuit Court of Appeal's recent decision in Amazon.com Inc. et al v Commissioner of Internal Revenue, upholding a U.S. Tax Court ruling rejecting a broader definition of intangible assets.
Dickinson Wright PLLC
House Bills 4824 and 4825 were introduced and referred to the Tax Policy committee early August. These house bills propose what will be, if passed by the Michigan Legislature
Buchanan Ingersoll & Rooney PC
Wrapping up by the June 30 deadline with time to spare, the General Assembly sent the Governor all of the legislative pieces necessary for a balanced 2019-2020 state spending plan.
Cooley LLP
On August 9, the US Department of the Treasury released proposed regulations on the federal income tax treatment of "cloud transactions"
McDermott Will & Emery
Taxpayers may have celebrated too soon when the New Jersey Division of Taxation announced that it was withdrawing TB-85 and the GDP-based
Seyfarth Shaw LLP
On August 14, 2019, the IRS issued Revenue Ruling 2019-19, providing guidance to both tax-qualified plan administrators and participants on the tax treatment of plan distribution checks
Lowndes, Drosdick, Doster, Kantor & Reed, P.A.
Over the last week or so, all 67 Property Appraisers in Florida have mailed Truth in Millage (TRIM) notices to all property owners around the state, indicating 2019 valuation for each property.
Ropes & Gray LLP
It is no secret that cryptocurrency holders are facing increased scrutiny by the IRS. In 2018, the agency announced a virtual currency compliance campaign that included outreach and examinations.
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Orrick
On May 2, 2019, the Internal Revenue Service ( the "IRS") released Notice 2019-32 (the "Notice") which requested comments for Carbon Oxide Sequestration Section 45Q of the Internal Revenue Code
Shearman & Sterling LLP
In 2018, the European Commission (EC) concluded two more investigations into whether the tax ruling practices of Member States breached European Union (EU) State aid rules:
Smith Gambrell & Russell LLP
The end of June often sees "blockbuster" decisions by the Court of Appeals before the Summer recess. But the 2018/2019 Term ended "not with a bang but a whimper."
Ropes & Gray LLP
It is no secret that cryptocurrency holders are facing increased scrutiny by the IRS. In 2018, the agency announced a virtual currency compliance campaign that included outreach and examinations.
Cooley LLP
On August 9, the US Department of the Treasury released proposed regulations on the federal income tax treatment of "cloud transactions"
TMF Group
O representante societário será listado na restituição de impostos e pode ser um indivíduo ou uma corporação com uma presença relevante nos EUA.
Eide Bailly LLP
Congress has passed legislation suspending the debt limit until July 31, 2021, and preventing the automatic spending cuts under the Budget Control Act of 2011. The president is expected to sign.
Morrison & Foerster LLP
After three non-precedential Administrative Law Judge decisions—and well after the statute in question has been replaced by new apportionment rules
Moritt, Hock & Hamroff LLP
The Internal Revenue Service recently reminded tax professionals to be on the lookout for phishing emails designed to steal sensitive data, such as user names
Akin Gump Strauss Hauer & Feld LLP
Many fund managers have designated a management company, or a U.S. based affiliate or employee thereof, as the partnership representative or designated individual.
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