Searching Content indexed under Tax Authorities by Kramer Levin Naftalis & Frankel LLP ordered by Published Date Descending.
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Treasury And The Service Propose Regulations On Cloud And Digital Content Transactions
On Aug. 14, 2019, the Department of the Treasury (Treasury) and the Internal Revenue Service (the Service) published proposed regulations (the Proposed Regulations)...
United States
16 Oct 2019
Final Treasury Regulations Facilitate Foreign Subsidiary Credit Support
On May 23, the Department of the Treasury and the IRS published final regulations (the final regulations) under Section 956 of the Internal Revenue Code of 1986, as amended (the Code).
United States
18 Jun 2019
IRS Issues Additional Proposed Regulations On Qualified Opportunity Zones
On Dec. 22, 2017, the Qualified Opportunity Zone tax incentive program was signed into law as part of the Tax Cuts and Jobs Act of 2017. The goal of the Qualified Opportunity Zone program
United States
24 May 2019
Important Changes To NYS Transfer And Mansion Taxes
As part of the 2020 budget, the New York State Senate and Assembly enacted new revenue legislation, which included an increase to New York State's transfer tax and mansion tax on transfers
United States
12 Apr 2019
Funds Talk: January 2019
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,
United States
17 Jan 2019
Les enseignes aussi peuvent être exemptées de la Tascom
Vérifiant avec soin que son établissement de la rue d'Antibes répondait bien aux critères de la loi du 13 juillet 1972 destinée à venir en aide aux commerçants indépendants, Massimo Dutti se voit remboursé de trois ans de Tascom par le Conseil d'Etat !
United States
13 Dec 2018
Hardship Distributions – IRS Clarifies Bipartisan Budget Act Of 2018
The Bipartisan Budget Act of 2018 (BBA) made several changes with respect to Section 401(k) and 403(b) plans.
United States
10 Dec 2018
Kramer Levin Snapshot #20 - Mai-Juin 2018
Pierre Storrer – Derrière la DSP2: le règlement Authentification forte et Communication sécurisée, in Revue Banque n°820 de mai 2018
United States
19 Jul 2018
Plafonnement des frais et commissions directs et indirects imputés au titre d'une même souscription ouvrant droit à la réduction d'impôt IR-PME
Bien que son contenu reste sans surprise, cet arrêté était très attendu : en effet, la loi de finances pour 2018 avait introduit, au sein même de l'article 199 terdecies 0-A du Code général des impôts...
27 Jun 2018
Tax And Cryptocurrencies
The meteoric rise of cryptocurrencies has created a stir in the financial and investment communities.[1] The Securities and Exchange Commission, along with other regulatory bodies ...
United States
2 May 2018
Tortoise Launches Tax-Advantaged Social Infrastructure Fund
Tortoise launched the Tortoise Tax-Advantaged Social Infrastructure Fund, a closed-end interval fund it registered with the SEC in December 2017.
United States
4 Apr 2018
Tax Reform
On Dec. 22, 2017, President Trump signed into law tax reform legislation ("the Act") that will have wide-reaching impact across all sectors of the economy. This Client Alert summarizes the following changes to the Internal Revenue Code of 1986, as amended ("the Code"), which likely will significantly affect many of our clients:
United States
3 Jan 2018
Tax Court Declines To Follow Rev. Rul. 91-32
The taxation of a partnership and its partners is a blend of entity and aggregate theories.
United States
6 Sep 2017
KL Snapshot #12 – Janvier-Février 2017
KL Snapshot, published by the Paris office, is a bi-monthly newsletter encompassing the latest articles and seminars of the Paris-based lawyers.
10 Mar 2017
Debt Dialogue: November 2016
This month's issue of Debt Dialogue address developments in areas of debt, taxation, settlement cycles for securities and bank debt and securities law enforcement for muni debt.
United States
21 Nov 2016
Creation In France Of A Public Register Of Trusts
France will put on on-line a "public register of trusts", an unprecedented initiative permitting public access to personal information on settlors, beneficiaries and trustees.
1 Jun 2016
IRS Reverses Itself On Treatment Of 'Bad Boy Guarantees'
In February 2016, the IRS released an internal memorandum concluding that typical 'bad boy guaranties' provided by a partner for partnership debt should be treated as a recourse liability of the guarantor...
United States
25 Apr 2016
Holdings Are Targeted By The French Tax Administration
It should thus be useful to implement various measures to strengthen the lead position of your holding.
24 Mar 2016
"Bad Boy Guarantees" May Cause Nonrecourse Loans To Be Treated As Recourse For Tax Purposes
In a recent IRS Memorandum from the Office of the Chief Counsel, the IRS concluded that common "bad boy guarantees" may cause otherwise nonrecourse loans to be treated as recourse loans for tax purposes.
United States
24 Mar 2016
Dividend Equivalent Payments — Final And Temporary Regulations Issued
On Sept. 18, 2015, the IRS issued final regulations governing "dividend equivalent" payments made to foreign persons.
United States
5 Oct 2015
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