Mondaq USA: Tax > Corporate Tax
McDermott Will & Emery
Tax reform made many structural changes to our tax system. Changes to Code Section 274, however, sent shudders through corporate America.
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.
Bowditch & Dewey
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Ruchelman PLLC
This article focuses on the interaction between certain hybrid mismatch provisions of A.T.A.D. 2 and certain provisions of U.S. tax law.
Proskauer Rose LLP
On September 6, the Internal Revenue Service ("IRS") released Revenue Procedure 2018-47 (the "RIC Rev Proc"), which provides that a repatriation deemed ...
Ropes & Gray LLP
In this podcast, Laurel FitzPatrick, Adam Greenwood and Jim Brown discuss the tax considerations applicable to non-US investors investing in funds that invest in credit and debt instruments.
Reed Smith
In its ruling this week concerning Xpedite Systems, Inc. v. Director, Division of Taxation, the Tax Court of New Jersey addressed how receipts from information services are sourced for corporation business tax purposes.
Ostrow Reisin Berk & Abrams
The recent corporate tax cut has many pass-through business owners rethinking their choice of entity. The Tax Cuts and Jobs Act (TCJA) ...
Foley & Lardner
On August 21, 2018, the IRS issued initial guidance (Notice 2018-68) to assist companies in determining how the changes made to Internal Revenue Code 162(m) by the Tax Cuts and Jobs Act of 2017 affect the deductibility of their compensation arrangements.
Skadden, Arps, Slate, Meagher & Flom (UK) LLP
Partners Regina Olshan and Joseph Yaffe and associate Michel Wiesner take a look at executive compensation issues in the start-up ...
Jones Day
Important guidance on the deduction applicable to certain business income of passthrough entities available under last year's tax reform.
Ruchelman PLLC
Like most assets developed, used, and sold in business, intellectual property (IP) is subject to important tax considerations.
Proskauer Rose LLP
On August 8, 2018, the U.S. Department of the Treasury (the "Treasury") and the Internal Revenue Service (the "IRS") issued proposed regulations regarding the "pass-through deduction"
Ruchelman PLLC
When a U.S. company acquires foreign targets, the use of a holding company structure abroad may provide certain global tax benefits.
Cooley LLP
On Tuesday, the IRS issued widely-anticipated guidance regarding certain amendments that were made by the Tax Cuts and Jobs Act to Section 162(m) of the Internal Revenue Code.
Duff and Phelps
The Tax Cuts and Jobs Act, which was enacted on December 22, 2017, had a significant one-time impact on the net income of many U.S. companies that was reported after that date.
Dickinson Wright PLLC
In Enbridge Energy, Limited Partnership v. Commissioner of Revenue, The Minnesota Tax Court recently rejected the Minnesota Commissioner of Revenue's ("State")...
Ropes & Gray LLP
The Tax Cuts and Jobs Act enacted new Section 512(a)(7), which requires tax-exempt organizations to include as UBTI costs incurred associated with providing certain employee fringe benefits.
Caplin & Drysdale
The Tax Cuts and Jobs Act changed the way tax-exempt organizations calculate their unrelated business taxable income.
Seyfarth Shaw LLP
The United States is currently in the middle of the most hyper-partisan political atmosphere in generations.
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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...
Reed Smith
In its ruling this week concerning Xpedite Systems, Inc. v. Director, Division of Taxation, the Tax Court of New Jersey addressed how receipts from information services are sourced for corporation business tax purposes.
Ruchelman PLLC
On the way toward a dividends received deduction for certain dividends paid by foreign subsidiaries, Congress enacted a one-shot income inclusion of all post-1986 earnings...
Ruchelman PLLC
This article focuses on the interaction between certain hybrid mismatch provisions of A.T.A.D. 2 and certain provisions of U.S. tax law.
Ropes & Gray LLP
In this podcast, Laurel FitzPatrick, Adam Greenwood and Jim Brown discuss the tax considerations applicable to non-US investors investing in funds that invest in credit and debt instruments.
McDermott Will & Emery
Tax reform made many structural changes to our tax system. Changes to Code Section 274, however, sent shudders through corporate America.
Proskauer Rose LLP
On September 6, the Internal Revenue Service ("IRS") released Revenue Procedure 2018-47 (the "RIC Rev Proc"), which provides that a repatriation deemed ...
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.
Ostrow Reisin Berk & Abrams
Be aware that some deadlines have been moved up or pushed back compared to previous years.
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