Mondaq USA: Tax
Ropes & Gray LLP
In this Ropes & Gray podcast, tax counsel Morey Ward is joined by tax partner Kendi Ozmon and tax counsel Gil Ghatan to discuss one of the key provisions for tax-exempt organizations...
McDermott Will & Emery
In Health Net Inc. v. Dep't of Revenue, Docket No. S063625 (Apr. 12, 2018), the Oregon Supreme Court rejected a business taxpayer's constitutional challenges to a 1993 Oregon statute...
McDermott Will & Emery
Changes in Administration and other political shifts can have subtle and, occasionally, not-so-subtle influences in the Alcohol and Tobacco Tax and Trade Bureau (TTB) policies and priorities.
Day Pitney LLP
On April 17, the United States Supreme Court heard oral arguments in South Dakota v. Wayfair, Inc.
Ropes & Gray LLP
In a recent Tax Notes International article, "Is Fishing in Tax Waters Getting Easier or Just More High Tech?," Brian Studniberg, Gabby Hirz and Loretta Richard provide commentary...
Withers LLP
On April 2, 2018, the IRS issued Notice 2018-29, which provides interim guidance on new withholding obligations on persons purchasing partnership interests from non-U.S.
Dickinson Wright PLLC
May 31 is the deadline for filing property tax assessment appeals in the Michigan Tax Tribunal which contest the value of property classified as commercial real property ...
Duff and Phelps
Online retail wasn't much of a big deal in 1992. Come to think of it, it wasn't a deal at all.
Carlton Fields
Recent tax legislation, informally known as the Tax Cuts and Jobs Act (the "Act") contains several changes that affect the insurance industry.
Mayer Brown
In its Finance Quarterly, A Word About Wind has published a brief Q&A between David Burton and its editor Richard Heap.
Day Pitney LLP
With regard to direct pay bonds, prior to Rev. Proc. 2018-26 there had been no remedial action providing for the adjustment of the refundable federal tax credit for nonqualified uses.
Ruchelman PLLC
By certain measures, December 21 and December 23 were comparable days for the arm's length standard.
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...
Dickinson Wright PLLC
The Tax Cut and Jobs Act of 2017 (TCJA) established a new economic development incentive, known as an "Opportunity Zone".
Ropes & Gray LLP
IRS Could Replace Offshore Voluntary Disclosure Program.
Ruchelman PLLC
Real Estate Investment Trust ("R.E.I.T.") is an entity that generally owns and typically operates a pool of income-producing real estate properties, including mortgages.
Stradley Ronon Stevens & Young, LLP
The IRS issued IR 2018-53, providing guidance in a frequently asked questions format that addresses basic information ‎for taxpayers affected by Section 965, as added by the Tax Cuts...
Dickinson Wright PLLC
If you have yet to file your 2017 income tax returns, you should consider a direct deposit of any refunds due.
Ropes & Gray LLP
On April 2, 2018, the Internal Revenue Service ("IRS") issued Notice 2018-29 (the "Notice"), which provides important interim guidance on the new withholding regime
Duff and Phelps
On March 16, 2018, the OECD/G20 Inclusive Framework on BEPS issued its Interim Report on the Tax Challenges Arising from Digitalization.
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Ruchelman PLLC
Change driven by development of intellectual property ("I.P.") is now a constant. Whether the I.P. user is a tax adviser accessing a digital library, an auto mechanic interfacing with an engine...
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.
Fredrikson & Byron, P.A.
Form 10-K filers must comply with public company accounting standards, but that is easier said than done these days.
Ruchelman PLLC
Commencing in January 2018, the I.R.S. began a new centralized audit regime with respect to partnerships. It replaces the concept of a "Tax Matters Partner" with a "Partnership Representative.
Fredrikson & Byron, P.A.
The IRS audit rules for all partnerships (including LLCs that are taxed for income tax purposes as partnerships) have changed dramatically. Effective for tax years beginning on or after January 1, 2018 ...
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...
Fredrikson & Byron, P.A.
Last week, we sat down with Community Bankers of Iowa (CBI) CEO, Dave Caris, to have a conversation about the Iowa tax reform bill and its impact on banks. credit unions and the state of Iowa generally ...
Akin Gump Strauss Hauer & Feld LLP
Despite the headlines coming out of Washington, Congress continues to move forward in regular fashion, discussing and acting upon key issues, such as funding the government, addressing the need...
Morgan Lewis
Paying a waiter or babysitter in cash could have constituted a felony tax obstruction offense under the government's expansive interpretation of the obstruction statutes.
Ruchelman PLLC
One of the principal revisions to U.S. tax law made by the Tax Cuts and Jobs Act ("T.C.J.A.") was a series of changes to the definition of the term Controlled Foreign Corporation ("C.F.C.").
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