Searching Content indexed under Tax Authorities by Squire Patton Boggs LLP ordered by Published Date Descending.
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Extension Of IR35 To The Private Sector, Part 15 – Feeling The Draft
Last month the government published both the results of its latest consultation on IR35 and the draft legislation.
13 Aug 2019
A Lesson Plan In Linguistics And Statistics For Well-Endowed Private Universities
Contrary to its name, The Tax Cuts and Jobs Act resulted in a tax increase for certain entities. For example, certain well-endowed private universities
United States
31 Jul 2019
Before The Dst Settles: United Kingdom Pushes Ahead With Digital Services Tax
On Thursday 11 July 2019, the UK government confirmed that it will bring forward legislation for a new Digital Services Tax (DST) to take effect from April 2020.
31 Jul 2019
Carbon Capture Legislation – Potential For A New Type Of Exempt Facility Bond
On June 10, 2019, Senators Michael Bennet (D-CO) and Rob Portman (R-OH) introduced Senate Bill 1763 (the "Carbon Capture Bill"), which, if passed, would allow
United States
30 Jul 2019
Extension Of IR35 To The Private Sector, Part 14 – Is The CEST Test Best?
Given what I have read about CEST supposedly being rigged in favour of HMRC, is it worth using for my PSC assessments?
26 Jul 2019
The Government Fails To Listen To Lenders As It Presses On With Reforms Which May Stifle UK Enterprise
We reported last week that the Government intends to proceed with its proposal to reinstate HMRC as a preferential creditor on insolvency, which could spell disaster for UK businesses, lenders and the UK economy.
24 Jul 2019
Extension Of IR35 To The Private Sector, Part 10 – Yes, But How Will It Work?
With the very kind assistance of APSCo and two members of HMRCs Employment Status and Intermediaries Policy team,
28 May 2019
IRS Releases Even More Guidance To Facilitate Opportunity Zone Program
The Opportunity Zone program was created by the 2017 Tax Cuts and Jobs Act, to allow investors the "opportunity" to defer paying tax on gains from selling property by investing the proceeds from the sale...
23 May 2019
IRS Releases Helpful Private Letter Ruling For Calculating The Weighted Average Economic Life Of Bond-Financed Property (But Mind The Footnote)
On May 3, 2019, the Internal Revenue Service released Private Letter Ruling 201918008. The IRS concluded
22 May 2019
Babies, Bathwater, Etc. – The IRS Should Keep The Helpful Non-Reissuance Rules From The Reissuance Notices
The March 1 deadline for submitting comments on the proposed reissuance regulations to the IRS is coming up fast.
United States
26 Feb 2019
Extension Of IR35 To Private Sector, Part 2 – Keeping The Right Company
The proposed extension of IR35 in April 2020 will make private sector businesses liable to deduct tax on payments to individual contractors operating ...
18 Feb 2019
The Proposed Reissuance Regulations: The Thirty Years' War Continues
Johnny Hutchinson could tell you, from memory, that the Defenestration of Prague occurred on May 23, 1618, and it precipitated the Thirty Years' War...
Czech Republic
7 Jan 2019
Save The Crew? Will Do!
The Grateful Dead were noted in their live performances for, among other things, beginning a song and then segueing to one or more other songs before concluding the first song in the thread.
United States
3 Jan 2019
Retirement Savings Reform – A Focus For The Trump Administration And Congress
On August 31, 2018, President Trump issued an Executive Order directing the Department of Labor (DOL) and Treasury Department to take action to "promote retirement security for America's workers" by, among other things, expanding access to Multiple Employer Plans (MEPs).
United States
21 Dec 2018
Taxation In A Global, Digital Economy: Recent Developments
That delay and lack of progress has led others to explore alternative paths.
3 Dec 2018
Podcast: Brexit – The Tax Implications
In this Tax Notes Podcast, our tax and public policy partner, Jeremy Cape, discusses the tax issues arising from Brexit.
12 Nov 2018
IRS: You Can Still Issue Tax-Exempt Bonds To Advance Refund Most Taxable Bonds, Including BABs
For those who still had doubts, the IRS has now made it crystal clear: You can still issue tax-exempt bonds to advance refund most taxable bonds.
United States
1 Nov 2018
"Tax Reform 2.0" Released, Bonds Are Untouched (So Far)
Hope you all had a nice summer – the blog is officially back from summer break.
30 Oct 2018
A Reshuffling Of The 8038 Deck
The IRS recently released a new Form 8038-G, which is the information return for issues of tax-exempt governmental bonds, and a new Form 8038, which is the information return for tax-exempt private activity bonds.
United States
30 Oct 2018
In Need Of More Research – The Congressional Research Service's Error-Filled Report On Private Activity Bonds (And, Specifically, Qualified 501(C)(3) Bonds)
As readers of this blog know, the version of the Tax Cuts and Jobs Act that was passed by the House of Representatives would not have allowed any private activity bond (including any qualified 501(c)(3) bond) to be issued as a tax-exempt bond after December 31, 2017.
30 Oct 2018
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