Searching Content indexed under Inheritance Tax by Jones Day ordered by Published Date Descending.
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New U.S. Tax Law Leaves Non-U.S. Person Estate Tax Intact
Prior to the passage of the Trump Administration's new tax bill, many had speculated on two key possible impacts for non-U.S. person private wealth bank and brokerage clients—the elimination of the estate tax exemption...
United States
22 Jan 2018
House Of Representatives Releases First Draft Of Tax Reform Bill
The Situation: On November 2, 2017, the House Ways and Means Committee released its first draft of much-anticipated comprehensive U.S. tax reform legislation as the "Tax Cuts and Jobs Act."
United States
13 Nov 2017
ECJ Rules That Spanish Law On Inheritance And Gift Tax Is Contrary To Community Law
The Court of Justice of the European Union handed down a ruling in which Spanish law on inheritance and gift tax is considered to restrict the free movement of capital.
10 Oct 2014
Budget 2012
The 2012 Budget was eagerly anticipated.
United States
23 Mar 2012
New York Legislation Provides Limitations On Collections, Recognizes Undue Hardships, Considers Impact Of Same-Sex Marriages And Grants Extensions For Hurricane Victims
The enactment of 2011 NY A7238, added to the New York tax law as section 174-b, seeks to bring some definitiveness to the 20-year statute of limitations on the time to collect tax liabilities.
United States
1 Oct 2011
Texas Tax Refunds And Traps
In December 2010, the Texas Comptroller proposed changes to the administrative rules governing refund claims. Proposed Comptroller Rules 3.325 and 3.339 reflect a number of changes in the refund procedures in Texas during the last several years and illustrate the number of traps of which to be mindful in considering refund claims in Texas.
United States
28 Jun 2011
Caution: Unless You Plan Properly, Your Refund Is Not as Close as It Appears
In prior years, it was a no-brainer that a state would automatically refund an overpayment reported on a tax return.
United States
12 Jul 2010
California Court of Appeal Ruled Taxpayers in Tax Refund Cases Are Entitled to a Jury Trial
Addressing an issue of first impression, the First District Court of Appeal of California, in Franchise Tax Board v. Superior Court of San Francisco, held that a taxpayer has a right to a jury trial for actions permitted under Section 19382 of the California Revenue and Taxation Code ("RTC").
United States
12 Jul 2010
2009 UK Budget Targets Pensions And High Earners: Ignoring The Changes Could Damage Your Wealth
Until the 2009 Budget, saving through a pension scheme represented an attractive tax planning route for high earners in the UK.
United States
4 Jun 2009
The Future Of The Estate Tax; Depressed Values And Low Interest Rates Create Gifting Opportunities
Change is coming. Last week's election of Barack Obama and solidification of Democratic majorities in the House and Senate make federal transfer tax (estate, gift, and generation-skipping tax) reform almost a certainty for 2009.
United States
13 Nov 2008
Recent Developments in Family Wealth Taxation
Current law provides for the repeal of the federal estate tax only for persons dying in 2010. Members of Congress have, for some time, been both negotiating and introducing competing bills with changes ranging from a complete and permanent repeal to increased estate tax exclusions and reduced rates.
United States
6 Dec 2005
Pension Schemes and Disability Discrimination
From 1 October 2004 changes in the law have been introduced which impose controls on the way occupational pension schemes can operate in relation to disabled people.
United States
8 Feb 2005
The European Company: An Opportunity in France in the Near Future
Council Regulation (EC) No. 2157/2001 of 8 October 2001 "on the Statute for a European company (SE)" (the "Regulation") came into force on 8 October 2004 in all European Member States.
6 Jan 2005
Changing the Terms of a Pension Scheme
As winding up a pension scheme has become such an expensive option, more and more companies are considering changing the terms of the scheme and the benefits they provide in order to reduce pension scheme liabilities.
United States
3 Dec 2004
Employee Pension Rights Upon the Transfer of a Business
Two recent decisions by the European Court of Justice, and new legislation in the form of the Pensions Act 2004, are likely to have a significant effect on the transfer of employee rights upon an asset sale.
2 Dec 2004
An Overview Of Transatlantic Cooperation In Competition: Gaps And Bridges
Antitrust enforcement agencies in the United States and the European Union enjoy the strongest bilateral relationship in the competition law arena today.
United States
27 Oct 2004
Recent Developments Regarding EC Tax Directives (an Alternative to Treaties in Europe)
In 1990, Directive 90/435 was promulgated, introducing a streamlined system of taxation for intra-EC dividends, with the objective of exempting from withholding dividends and other profit distributions paid by subsidiaries to their qualified parent companies.
United States
14 Sep 2004
Tax And Private Client Services For US And Other Non-UK Citizens Living in The UK
If you are a US citizen or other non-UK citizen living on a temporary basis in the UK, or if you are not resident in the UK but own UK property or other UK assets, then you need to consider how to structure your affairs most advantageously for tax and family purposes.
9 Jun 2004
Some Common Approaches To Pension Plan Deficits
Occupational pension plan deficits are becoming headline news. Deficits have been caused principally by poor investment performance, low interest rates and increased member longevity.
United States
17 May 2004
Regulation 1/2003 — From Burdensome Regulation to Self-Assessment
The EU Commission recently introduced major changes to European competition rules, affecting both the substance of and the procedures for antitrust enforcement.
United States
10 May 2004
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