Mondaq USA: Tax > Tax Authorities
BakerHostetler
This week, the U.K. tax authorities (HMRC) published guidance on the taxation of cryptoassets.
Kramer Levin Naftalis & Frankel LLP
This article offers an overview of the different features of qualified opportunity funds and like-kind exchanges, and although both options may be used to alleviate your immediate tax burden,
Seyfarth Shaw LLP
Just in time for the New Year and notwithstanding the government shutdown, on December 31, 2018, the Internal Revenue Service ("IRS") issued Notice 2019-09 (the "Notice")...
BakerHostetler
The Token Taxonomy Act, introduced by Rep. Warren Davidson, R-Ohio, on Dec. 20, 2018, would treat so-called "trading pair" exchanges of virtual currency, where one cryptocurrency is exchanged for...
Reed Smith
TB-86 follows last year's sweeping changes to the CBTincluding a switch from separate-company to combined reporting.
Mintz
On December 31, 2018, the Department of Treasury and Internal Revenue Service released long-awaited proposed regulations (the "Proposed Regulations") ...
Dickinson Wright PLLC
To assist employers in determining whether they are eligible to claim the credit, the IRS provided guidance in Notice 2018-71, summarized below.
Reed Smith
On January 11, 2019, the United States Supreme Court granted certiorari in North Carolina Department of Revenue v. The Kimberly Rice Kaestner 1992 Family Trust ("Kaestner").
Lewis Brisbois Bisgaard & Smith LLP
If you process or store Form W-2 Wage and Tax Statements, you are a target.
Smith Gambrell & Russell LLP
Many LLCs and partnerships amended their governing documents in 2018 because of the various new tax rules that came into effect last year.
Ruchelman PLLC
Prior to 2018, widely-used tax plans of U.S.-based multinational groups were designed to achieve three basic goals in connection with European operations: (i) the reduction of European taxes ...
Morrison & Foerster LLP
Welcome to the latest issue of New York Tax Insights. In this issue we cover
Ropes & Gray LLP
In Notice 2019-09, issued December 31, 2018 (the "Notice"), Treasury and the IRS have provided interim guidance on the excise tax on certain executive compensation arrangements
Lewis Brisbois Bisgaard & Smith LLP
As the Internal Revenue Service warned tax professionals last month, malicious actors are currently attempting to hack into tax preparers' networks to steal 2019 tax return information
Akin Gump Strauss Hauer & Feld LLP
The corporate culture of a company starts at the top, with the board of directors, and directors should be attuned not only to the company's business, but also to its people and values across the company.
Fenwick & West LLP
Subpart F has long included exceptions to subpart F income for income of controlled foreign corporations ("CFCs") subject to a relatively high rate of foreign tax and limited subpart F inclusions to the current earnings and profits ("E&P") of the CFC.
Mayer Brown
The US Tax Cuts and Jobs Act of 2017 added new sections 245A(e) and 267A to the Code. Section 245A(e) denies the section 245A dividends-received deduction for "hybrid" dividends.
Mayer Brown
Below are soundbites from panel discussions at Solar Power International on September 25 and 26 in Anaheim, California.
BakerHostetler
The Treasury Department and the IRS published proposed regulations yesterday on the Base Erosion and Anti-Abuse Tax (BEAT) that was enacted by the Tax Cuts and Jobs Act of 2017.
Squire Patton Boggs LLP
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.
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Fenwick & West LLP
Released on November 30, 2018, the foreign tax credit proposed regulations provide a comprehensive new framework for calculating the foreign tax credit in light of several changes made by the Tax Cuts
Proskauer Rose LLP
On December 13, 2018, the Internal Revenue Service (the "IRS") and the U.S. Department of the Treasury (the "Treasury") issued proposed regulations
Dickinson Wright PLLC
With the historically high gift and estate tax exemption amounts ($11,180,000 in 2018, increasing to $11,400,000 in 2019) currently in effect ...
Mayer Brown
Below are soundbites from panel discussions at Solar Power International on September 25 and 26 in Anaheim, California.
Duane Morris LLP
As a result of the recent U.S. Supreme Court decision in South Dakota v. Wayfair, Inc. that expanded the powers of states to impose their sales and use tax jurisdiction over internet ...
Foley Hoag LLP
On November 29, a U.S. Tax Court judge confirmed that § 280E of the Internal Revenue Code prevents state-legal cannabis businesses ...
Dickinson Wright PLLC
In Patients Mutual Assistance Collective Corporation (dba Harborside Health Center) v. Comm'r, 151 T.C. No. 11, the Tax Court held, among other things ...
Cadwalader, Wickersham & Taft LLP
On December 13, 2018, the Internal Revenue Service issued proposed regulations that eliminate certain types of withholding under Sections 1471-1474 of the tax code, which are commonly referred to as FATCA.
Arnold & Porter
When the United States Internal Revenue Service announced in March 2018 that it would be terminating the Offshore Voluntary Disclosure Program (OVDP) on September 28, 2018,
BakerHostetler
The Treasury Department and the IRS published proposed regulations yesterday on the Base Erosion and Anti-Abuse Tax (BEAT) that was enacted by the Tax Cuts and Jobs Act of 2017.
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