Mondaq USA: Tax > Tax Authorities
Dentons
Yesterday, the Large Business and International Division ("LB&I") of the IRS announced five new compliance campaigns. This is on top of the 35 previously announced campaigns and discussed here.
Haynsworth Sinkler Boyd P.A.
A federal tax lien attaches to all real and personal property of a taxpayer at the time an assessment is made by the Internal Revenue Service and continues until the liability is paid or becomes unenforceable...
Day Pitney LLP
In a recently issued Private Letter Ruling (PLR 201825003), the IRS held that a donor's gift of works of art, in which the donor retained a life interest via a usufruct to two museums...
Ropes & Gray LLP
In this Ropes & Gray podcast, Brittany Cvetanovich, an associate in the tax group, is joined by Kat Gregor, tax partner and co-founder of the tax controversy group, to discuss a notable Supreme Court decision, South Dakota v. Wayfair.
Butler Snow LLP
Living abroad can be a wonderful opportunity for many U.S. Persons[1], but a few commonly misunderstood aspects of the U.S. tax system directly impact such "expats," ...
Kramer Levin Naftalis & Frankel LLP
Pierre Storrer – Derrière la DSP2: le règlement Authentification forte et Communication sécurisée, in Revue Banque n°820 de mai 2018
Ropes & Gray LLP
The enactment of tax reform last December provided investors increased certainty regarding corporate tax rates for the near future.
Proskauer Rose LLP
The proposed amendment to entrepreneurs' relief ("ER") in Finance Bill 2019 is designed to address one of the outstanding issues with the current law when dilution of a company results in the loss of ER.
Marshall, Gerstein & Borun LLP
Outside of restaurants, most of us try to avoid leaving money on the table, but not taking full advantage of Research and Experimentation Tax Credits (R&D tax credits) can leave money...
Dentons
As we noted previously, the IRS announced in March that it will end its Offshore Voluntary Disclosure Program (OVDP) on September 28, 2018. Under OVDP, a taxpayer with undisclosed foreign assets or income...
Ruchelman PLLC
The New York Times reported recently that the National Basketball Association ("NBA") and Major League Baseball ("MLB") are reaching out to both Congress and the Trump administration to learn more...
Dickinson Wright PLLC
Many applicable large employers received an unpleasant surprise earlier this year when they received Letter 226-J, which imposed an employer shared responsibility payment (ESRP) ...
Mayer Brown
The deduction for interest has been under some pressure lately. In particular, the Tax Cuts and Jobs Act (P.L. 115-97) recently amended Section 163(j) of the Internal Revenue Code of 1986 ...
Mayer Brown
On June 5, 2018, the voters of San Francisco passed Proposition C (Commercial Rent Tax for Childcare and Early Education)
Fisher Phillips LLP
The gig economy is booming and politicians continue to take notice.
Arnall, Golden & Gregory LLP
Yesterday the Supreme Court of the United States issued a landmark decision allowing states to tax online purchases even when the seller has no physical presence in the state where the transaction occurs.
Reed Smith
Three Felonies a Day, a book by Harvey Silverglate, argues that state and federal laws are so ubiquitous and ambiguous that the average citizen commits three felonies a day.
Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
On Friday, May 25, 2018, the Senate unanimously approved a $41.49 billion budget for FY2019. The Senate's passage of its annual spending plan follows Governor Charlie Baker's budget proposal...
Duff and Phelps
After more than 50 years of limiting the states authority to tax out of state sellers, the U.S. Supreme Court has overturned the longstanding Quill and National Bellas Hess decisions ...
Duff and Phelps
On June 21, 2018, the OECD released long-awaited final guidance on the appropriate application of the Transactional Profit Split Method and on Implementing the OECD's guidance on Hard to Value Intangibles.
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Ruchelman PLLC
In IR-2018-131, issued on June 4, 2018, the I.R.S. announced that it will waive certain late-payment penalties relating to the Code §965 transition tax ...
Ruchelman PLLC
The I.R.S. Large Business and International division ("LB&I") recently announced the approval of the following six additional compliance campaigns:
Dickinson Wright PLLC
Many applicable large employers received an unpleasant surprise earlier this year when they received Letter 226-J, which imposed an employer shared responsibility payment (ESRP) ...
Jones Day
On April 26, 2018, the Internal Revenue Service ("IRS") announced that this year's Nationwide Tax Forums will focus on cybersecurity and the risks that cybercriminals pose to tax professionals.
Freeborn & Peters LLP
This is a significant decision which will likely open the door for states to tax online retailers who have no physical presence in the state.
Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
On Friday, May 25, 2018, the Senate unanimously approved a $41.49 billion budget for FY2019. The Senate's passage of its annual spending plan follows Governor Charlie Baker's budget proposal...
Mayer Brown
We expect there could be changes in the immediate future.
Stroock & Stroock & Lavan LLP
If the name "Lender" sounds familiar, there is a good reason for it. The family patriarch, Harry Lender, founded "Lender's Bagels," which was the font of the family's wealth.
Duff and Phelps
On June 21, 2018, the OECD released long-awaited final guidance on the appropriate application of the Transactional Profit Split Method and on Implementing the OECD's guidance on Hard to Value Intangibles.
Lowndes, Drosdick, Doster, Kantor & Reed, P.A.
The recent Tax Court decision, Alterman v. Commissioner, struck yet another tax blow against the growing medical marijuana industry.
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