Mondaq USA: Tax
Torys LLP
The IRS has signaled its willingness to consider relaxing one of the chief requirements for a U.S. tax-deferred corporate spin-off—the requirement that the business being spun off ordinarily be revenue-generating.
Dickinson Wright PLLC
I recently had an opportunity to be involved in tax planning with "virtual currency", or "cryptocurrency", for the first time
Reed Smith
Recognizing that many business taxpayers are struggling to file their federal and state income tax returns on or before the extended filing deadline of October 15 because of the complexities
McDermott Will & Emery
Today, US Senators John Thune (R-SD) and Ron Wyden (D-OR) filed the Digital Goods and Services Tax Fairness Act of 2018 (S.3581) for reintroduction in the United States Senate.
McDermott Will & Emery
The Illinois Department of Revenue (Department) announced that it will grant abatement of late filing penalties for taxpayers that file their Illinois business income tax returns...
Seyfarth Shaw LLP
In September, the IRS issued Rev. Proc. 2018-52 updating the IRS correction program, i.e., Employee Plans Compliance Resolution System ("EPCRS").
McDermott Will & Emery
Steve Kranz spoke at the IPT 2018 Sales & Use Tax Symposium in Indian Wells, CA regarding Preparing for and Winning Litigation of Sales Tax Cases at the Administrative, Trial and Appellate Levels.
Morrison & Foerster LLP
The Supreme Court, New York County, has denied motions to dismiss an action seeking relief for alleged inequalities in the New York City property tax system.
McDermott Will & Emery
Tax reform made many structural changes to our tax system. Changes to Code Section 274, however, sent shudders through corporate America.
Jeffer Mangels Butler & Mitchell LLP
Real estate developers have a new source of investment for their development projects, created by the Tax Cuts and Jobs Act of 2017
Hunton Andrews Kurth LLP
All publicly-traded issuers have (or should have) a blackout policy that prohibits a designated individual from engaging in open-market transactions whenever such individual possesses material...
Dickinson Wright PLLC
The IRS has updated its "safe harbor explanations" for eligible rollover distributions to reflect recent statutory changes and IRS guidance. Employers should review this latest guidance...
Akin Gump Strauss Hauer & Feld LLP
Foreign Investor Forms W-8: An update of Forms W-8 on file for non-U.S. investors is generally recommended by December 31, 2018 to ensure that a date of birth (DOB)...
Reed Smith
As part of Governor Murphy's efforts to "modernize" business taxes, New Jersey enacted sweeping changes to its corporation business tax, including combined reporting and market sourcing for services.
Cadwalader, Wickersham & Taft LLP
Charles Rettig was sworn in as the 49th Commissioner of the IRS. Prior to his appointment, Mr. Rettig was a tax attorney at the law firm of Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Ostrow Reisin Berk & Abrams
For more information, see our article on the South Dakota v. Wayfair, Inc. decision here: "Supreme Court Wants YOU to Collect Sales Tax: What Every Business Should do in the Wake of Wayfair."
Jones Day
The Situation: The first draft of the French government's finance bill for 2019 contains several significant amendments likely to affect key French tax regimes as well as past and current transactions
Bowditch & Dewey
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Moritt, Hock & Hamroff LLP
The United States Internal Revenue Service is warning taxpayers to evaluate their current withholding rates and their proper estimated payments for 2018, or else they may have a nasty surprise ...
Mayer Brown
On September 27, 2018, the US Internal Revenue Service (the "IRS") released Notice 2018-80 (the "Notice")
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Kramer Levin Naftalis & Frankel LLP
President Trump signed sweeping tax legislation into law on Dec. 22, 2017, resulting in several significant changes to the wealth transfer tax system, effective as of Jan. 1, 2018.
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...
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...
TMF Group
As increasing transparency and concern over reputational issues cause a drop in the popularity of offshore structures, onshore structures are becoming more attractively competitive.
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.
Day Pitney LLP
As part of the Tax Cuts and Jobs Act, signed into law by President Trump on December 22, 2017, Congress introduced new tax incentives designed to encourage long-term investments in low-income American communities.
McNair Law Firm, P.A
Qualified Opportunity Zones were included as part of the Tax Cuts and Jobs Act which became law in December 2017.
Carlton Fields
Now more than ever, companies must carefully consider the tax treatment of these payments when negotiating False Claims Act settlements with the DOJ.
TMF Group
On June 21, 2018, The Supreme Court of the United States issued a ruling in the South Dakota v Wayfair Inc. case that states may charge sales tax on purchases from out of state sellers, even if the seller ...
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