Searching Content indexed under Income Tax by Jones Day ordered by Published Date Descending.
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Actions In 2020 May Imperil Illinois Nonresident Taxpayer Positions In 2021
New legislation would prohibit certain federal joint filers from filing separately in Illinois.
United States
11 Sep 2019
International Employee Stock Plans: 2019 Mid-Year Developments
This White Paper highlights some recent developments in certain countries relating to employee stock plans offered by multinational companies to employees in such jurisdictions.
25 Jul 2019
United States Supreme Court Rules State Cannot Tax Trust's Income
Kaestner ruled that a state's taxation of a trust's income, where the only connection to the state was an in-state beneficiary, violates the Due Process Clause.
United States
8 Jul 2019
Warning: U.S. Tax Regulations Impact Completed Foreign Sales Retroactively And Domestic Partnerships
On June 14, 2019, the IRS and U.S. Treasury released more than 500 pages of regulations addressing the taxation of U.S.-controlled foreign corporations.
United States
1 Jul 2019
Proposed FIRPTA Regulations Provide Clarity For Pension Funds
On June 6, 2019, the U.S. Treasury released proposed regulations under Internal Revenue Code section 897(l) providing guidance for "qualified foreign pension funds" for purposes of the Foreign Investment in Real Property Tax Act.
United States
17 Jun 2019
IRS Summons For Law Firm Client Data Is Enforceable
In the summons enforcement action, the court rejected the law firm's argument that the IRS summons sought information protected by attorney-client privilege.
United States
30 May 2019
German Profit And Loss Transfer Agreements Face Deadline To Protect Consolidated Tax Treatments
Existing contracts must be amended no later than December 31, 2019.
23 May 2019
In Dawson v. Steager, U.S. Supreme Court Bars Discriminatory Taxation Of Federal Employees
On February 20, the U.S. Supreme Court unanimously ruled in favor of the Dawsons.
United States
27 Feb 2019
New Illinois Corporate Income Tax Bills Seek to Tax Foreign Income
Worldwide combined reporting is not new to Illinois.
United States
19 Feb 2019
Proposed Regulations Address Deductibility Of Business Interest Expense
On November 26, 2018, the U.S. Treasury released proposed regulations under section 163(j) of the Internal Revenue Code, which, as amended by last year's tax reform, generally limits deductibility of net business interest expense ...
United States
4 Dec 2018
Incentives For Qualified Opportunity Zone Investments: Check Your Locations
Taxpayers may take advantage of this new program for property disposed of through 2026.
United States
2 Sep 2018
Proposed Treasury Regulations Provide Details on Tax Reform's Passthrough Deduction
Important guidance on the deduction applicable to certain business income of passthrough entities available under last year's tax reform.
United States
2 Sep 2018
Proposed Treasury Regulations Provide Details On U.S. Tax Reform's Transition Tax
On August 1, 2018, proposed regulations under recently enacted section 965 of the Internal Revenue Code were released.
United States
22 Aug 2018
FERC Announces Initiatives Regarding Income Tax Cost Recovery For Pipelines And Utilities
FERC will finalize its approach after receiving public comments, and subsequent proceedings are expected to last well into 2019.
United States
23 Mar 2018
Spain's Tax Reporting Rule Targets Vacation Rental Intermediaries
The Situation: Spain has introduced a new tax reporting obligation applicable to intermediaries in the renting of houses for tourism purposes, which mainly affects collaborative online platforms.
23 Jan 2018
The U.S. Tax Cuts And Jobs Act: Fundamental Changes To Business Taxation
Signed into law December 22, 2017, the "Tax Cuts and Jobs Act" represents the most comprehensive reform to the U.S. federal tax code in a generation.
United States
12 Jan 2018
A Gift From SEC Staff: Guidance On Tax Act's Form 10-K Accounting Implications
The Situation: SEC Staff has provided guidance regarding accounting and disclosure issues arising from the Tax Cut and Jobs Act.
United States
9 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
IRS Opens Pilot Program On Tax-free Spin-offs
Taxpayers can now request a ruling on the general U.S. federal income tax consequences of a tax-free spin-off.
United States
11 Oct 2017
U.S. Tax Reform Proposal Highlights Potential Sweeping Changes
The Trump Administration, in collaboration with the House and Senate, has introduced a Framework for tax reform legislation that could bring sweeping changes to U.S. tax laws.
United States
11 Oct 2017
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