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Mayer Brown
Congress reacted swiftly to the Tax Court decision holding that no withholding tax should be imposed on the disposition of a partnership interest by a non-US investor in a partnership that was engaged in the conduct of a US trade or business.
Withers LLP
On Nov. 3, California's electorate will vote on Proposition 19, a constitutional amendment that would substantially restrict property tax benefits for real property inherited by children...
Jones Day
On July 31, 2020, the U.S. Treasury released proposed regulations governing certain partnership interests held in connection with the performance of substantial services by a partner or related person ...
Proskauer Rose LLP
Over the past few months, the Securities and Exchange Commission (the "SEC") has imposed civil penalties in the hundreds of thousands of dollars against multiple publicly traded corporations in...
Jones Day
The Australian Federal Government has extended the JobKeeper Payment Scheme ("Scheme") with modifications for an additional six months, until 28 March 2021.
Wilson Elser Moskowitz Edelman & Dicker LLP
Section 2303 of the CARES Act made several changes to the tax law regarding net operating losses arising in tax years beginning after December 31, 2017, and ending before January 1, 2021.
Dickinson Wright PLLC
On the ballot in Arizona this November is Proposition 208 (the "Proposition"). Proponents assert it will benefit students in public schools.
Cadwalader, Wickersham & Taft LLP
On September 29, 2020, Treasury and the IRS issued final regulations under section 274 of the tax code that address the deductibility of business meal and entertainment expenses.
Cadwalader, Wickersham & Taft LLP
On October 7, 2020, Treasury and the IRS issued final regulations under sections 864(c)(8) and 1446(f) of the tax code.
Cadwalader, Wickersham & Taft LLP
On September 29, 2020, Treasury and the IRS issued final regulations on how to source gain from inventory sales
Ropes & Gray LLP
Many people relocated to a different state as Covid-19 pandemic restrictions intensified
Duane Morris LLP
The Tax Cuts and Jobs Act, enacted in December 2017, limited the itemized deduction for state and local taxes ("SALT")
Ostrow Reisin Berk & Abrams
Like so many things this year, the recommended practices for your annual year-end tax planning reflect the COVID-19 pandemic and its far-flung effects.
Buchanan Ingersoll & Rooney PC
On September 21, 2020, the IRS released final and temporary regulations implementing §864(c)(8)
Venable LLP
Although many businesses providing services in the field of performing arts are not eligible for the qualified business income (QBI) deduction...
Withers LLP
With the impact of rampant U.S. federal government stimulus spending to address the coronavirus pandemic and the continuing impact of tax cuts under the 2017 Tax Cuts and Jobs Act (TCJA), the...
Shearman & Sterling LLP
Significant tax reform could be imminent, depending on whether Biden or Trump wins next month's election and which party controls Congress.
Shearman & Sterling LLP
On October 13, 2020, the U.S. Department of Treasury ("Treasury") and the Internal Revenue Service (the IRS) released final regulations (T.D. 9927) (the "Regulations") under sections 1502 and 1503...
Arnold & Porter
In the waning days of the COVID summer, the District of Columbia (DC or District) eliminated a valuable tax exemption that real estate investors have routinely used to avoid paying DC taxes on the ...
Proskauer Rose LLP
On October 7, 2020, the U.S. Internal Revenue Service and Treasury Department released final regulations providing guidance on the rules imposing withholding and reporting requirements under the Code on dispositions of certain partnership interests by non-U.S. persons.
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