Mondaq USA: Tax
Ostrow Reisin Berk & Abrams
More than $120 billion of our nation's income flows through trusts, and the Supreme Court will hear a case that may clarify how much states are able to tax.
Dickinson Wright PLLC
If property is held by someone at their death, the "basis" in the property used by the seller to determine taxable gain on its sale is re-set to the fair market value at the date of death.
Duane Morris LLP
Vietnam ist eines der Länder Asiens mit dem beeindruckendsten Wirtschaftswachstum. Die Inflation bleibt gut kontrolliert und die Devisenreserven auf dem höchsten Stand seit Jahren und sie steigen weiterhin.
Mintz
On December 31, 2018, the Department of Treasury and Internal Revenue Service released long-awaited proposed regulations.
McDermott Will & Emery
The District of Columbia (DC) Office of Tax & Revenue (OTR) implemented sweeping changes to the Qualified High Technology Company (QHTC) ...
Proskauer Rose LLP
On January 18, the Internal Revenue Service ("IRS") and the U.S. Department of the Treasury issued final regulations on the "pass through" deduction under section 199A[1] of the Internal Revenue Code (the "Code").
Lowndes, Drosdick, Doster, Kantor & Reed, P.A.
Do you have a tech business that you operate as a pass-through entity?
Morrison & Foerster LLP
The New York State 2019-20 Executive Budget, which contains several significant tax proposals including: imposing sales tax collection responsibility on "marketplace providers
Ropes & Gray LLP
In a recent Law360 article, Kat Gregor commented on the IRS's final guidance on partnership audit rules
Womble Bond Dickinson
With the release January 29, 2019 of an important tax policy note (the "Note"), the OECD has introduced greater direction for its BEPS mandate to introduce proposals to address the tax challenges of the "digitalization" of the economy.
Ogletree, Deakins, Nash, Smoak & Stewart
In January 2019, the Internal Revenue Service (IRS) issued Notice 2019-09, which provides interim guidance for Section 4960 of the Internal Revenue Code of 1986.
Ropes & Gray LLP
This case deals with the constitutionality of the Individual Mandate in the Patient Protection and Affordable Care Act.
Morrison & Foerster LLP
The Tax Court of New Jersey released its state tax addback decision in Daimler Investments US Corporation v. Director, Division of Taxation on January 31, 2019.
Holland & Knight
When President Donald Trump signed the Tax Cuts and Jobs Act (TCJA) in December 2017, it marked the first major overhaul of the U.S. tax system in more than 30 years.
Cooley LLP
New York has had an economic nexus law on its books since 1990.
Ostrow Reisin Berk & Abrams
To help make sure that you do not miss any important 2019 deadlines, we have provided this summary of when various tax-related forms, payments and other actions are due.
BakerHostetler
As discussed in our prior alert, the proposed Section 199A regulations provided welcome guidance regarding the application of the pass-through deduction across related entities
Ropes & Gray LLP
During the January 2019 ABA Tax Section 2019 Midyear Tax Meeting, Kat Gregor, tax partner and co-founder of the tax controversy group,
TMF Group
Muitas regulações, leis e decretos de reformas fiscais passaram a valer em 2018 em países em toda a região das Américas, com ainda mais mudanças chegando em 2019.
TMF Group
Muchas regulaciones, leyes y proyectos de ley de las reformas tributarias entraron en vigencia en 2018 en los países de Las Américas, y 2019 traerá más cambios.
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Duane Morris LLP
In 2014, Elon Musk announced that he was "open-sourcing" Tesla's patents.
Ruchelman PLLC
On August 8, 2018, the I.R.S. issued much-awaited proposed regulations under new Code §199A, which was added by the 2017 Tax Cuts and Jobs Act. The provision was initially discussed in detail in our February 2018 edition.
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
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 ...
Ruchelman PLLC
Not all is exciting when a foreign student gets a job offer from a U.S. employer under the Summer Work Travel Program administered by the U.S. Department of State
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
Arnold & Porter
It has been one year since President Trump signed into law the most significant revision to the Internal Revenue Code since 1986, with the enactment of the Tax Cuts and Jobs Act (TCJA).
Proskauer Rose LLP
Important federal interest rates continue to rise.
Proskauer Rose LLP
On December 20, 2018, the Internal Revenue Service (the "IRS") and the Department of the Treasury (the "Treasury") ...
Jeffer Mangels Butler & Mitchell LLP
In 2017, if a client owned an interest in a foreign entity (directly or indirectly through a tiered entity structure), then an evaluation should have been done to determine whether the client owed
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