Mondaq USA: Tax
Lowndes, Drosdick, Doster, Kantor & Reed, P.A.
Despite the political controversy swirling around the firing of James Comey and the appointment of a special prosecutor, the White House and Republicans are determined to push forward with tax reform.
Gardere Wynne Sewell LLP
A Border Tax: Can President Trump Go It Alone?
McDermott Will & Emery
In two recent General Information Letters, the Illinois Department of Revenue reaffirmed that computer software provided through a cloud-based delivery system is not subject to tax in Illinois.
Shearman & Sterling LLP
The Internal Revenue Service has announced that it will recommence issuing private letter rulings concerning whether a distributing corporation's transfer of stock or securities of a controlled corporation...
In January, the IRS released a list of 13 audit campaigns designed to focus resources on areas of concern for the IRS examination teams.
Moodys Gartner Tax Law LLP
Complying with Australian superannuation reforms by 1 July will trigger not just double, but triple, taxation by the US on their superannuation contributions, earnings and distributions.
Proskauer Rose LLP
The Ruling, under the facts set forth under Situation 1, spells out the paradigmatic case of a "north-south" transaction.
Akerman LLP
Last year, the Treasury Department proposed new reporting requirements for domestic disregarded entities with one foreign owner.
Reinhart Boerner Van Deuren S.C.
As part of his proposed tax plan, President Trump plans to repeal the "death tax" a controversial tax that affects the wealthiest .002% of Americans.
Grant Thornton LLP
The IRS has appealed its loss on in the Tax Court in Medtronic, Inc. v. Commissioner to the Eighth Circuit Court of Appeals.
Grant Thornton LLP
In Situation 1 of the Rev. Rul., Parent owns all the stock of Distributing, which owns all the stock of Controlled. On Date 1, Parent purports to contribute $25x of property of Controlled in...
Grant Thornton LLP
The IRS concluded in an internal legal memorandum (ILM 201716045) that certain equity interests were properly treated as nonqualified preferred stock under Section 351(g)(2).
Grant Thornton LLP
Republicans on the Ways and Means Committee emerged from a two-day retreat pledging to work with the administration on developing a unified tax plan based on the blueprint released by...
Grant Thornton LLP
President Donald Trump issued an executive order (EO) on April 21 directing Treasury to review "all significant" regulations issued after Jan. 1, 2016, and recommend for modification or...
Morrison & Foerster LLP
We held up Tax Talk this quarter in order to bring you the latest on the Trump administration's tax reform plans.
Moodys Gartner Tax Law LLP
Last May 4, President Trump and Prime Minister Turnbull celebrated the 75th anniversary of the Battle of the Coral Sea in New York aboard the USS Intrepid, a World War II aircraft carrier.
Basham, Ringe y Correa, S.C.
Los abogados del área fiscal y de planeación patrimonial de la Firma estamos a sus órdenes para atender cualquier duda respecto del contenido de la presente.
Ruchelman PLLC
The Internal Revenue Code (the "Code") provides a foreign earned income and housing cost exclusion to qualified individuals, subject to some limitations set out in Code §911(b)(2).
Ruchelman PLLC
In a 21st century America where new ideas continually create new intangible property, U.S. corporations often desire to contribute their I.P. to a foreign affiliate who then develops and...
TMF Group
It is important to note that Curacao was originally listed as early adopter, but moved to the late adopter lists, with CRS first reporting deadline on 31 March 2018.
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Moodys Gartner Tax Law LLP
Last May 4, President Trump and Prime Minister Turnbull celebrated the 75th anniversary of the Battle of the Coral Sea in New York aboard the USS Intrepid, a World War II aircraft carrier.
Stroock & Stroock & Lavan LLP
Spurred by strong community support for permanent affordability, interest in community land trusts ("CLTs") has been growing at a rapid pace.
Akin Gump Strauss Hauer & Feld LLP
Congress returned to session the week of April 24 following a two-week recess. Active discussions and debate surrounding the AHCA and efforts to "repeal-and-replace" the Affordable Care Act resumed...
Miles & Stockbridge
In the recent case of The Bank of NY Mellon v. Ashley, et al., 119 AFTR 2d 2017-1207 (D.C. Md. 2017)...
Smith Gambrell & Russell LLP
In a 5-4 decision issued this past Wednesday, the U.S. Supreme Court ruled that the Defense of Marriage Act (DOMA) is unconstitutional, paving the way for the federal recognition of same-sex marriages.
Holland & Knight
The New York State Legislature has passed and Gov. Andrew Cuomo has signed legislation re-establishing the 421-a Tax Exemption Program after a nearly two-year hiatus.
Ruchelman PLLC
Tax planners outside the U.S. are often asked to develop plans for clients moving to or investing in the U.S.
Ruchelman PLLC
Using deductible interest payments to reduce U.S. taxable income is often a goal of tax practitioners.
Carlton Fields
Foreclosure: final summary judgment in borrower's favor inappropriate where borrower merely asserted that lender mistakenly filed copy of original note with court...
Proskauer Rose LLP
Question 21 provides temporary relief from the new requirement of providing a foreign TIN for calendar year 2017 in the absence of the withholding agent's actual knowledge that the beneficial owner...
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