Mondaq USA: Tax
Ruchelman PLLC
In the current context of tax transparency, fair and effective taxation, and global tax good governance, the European Commission recently pushed existing disclosure obligations one step further.
Ruchelman PLLC
When a U.S. company acquires foreign targets, the use of a holding company structure abroad may provide certain global tax benefits.
Grant Thornton LLP
The new, virtual option is intended to help taxpayers located in rural areas far from an Appeals office.
Grant Thornton LLP
An APA is an agreement between the IRS and a taxpayer on a transfer pricing methodology.
Reed Smith
Welcome to the latest Reed Smith update on recent developments in Massachusetts state tax.
Womble Carlyle
In our first two newsletters, we offered thoughts and predictions on the Trump Legislative Agenda. Here are a few updates:
Grant Thornton LLP
Top Republicans continue to stake out public positions on key elements of tax reform in an effort to shape the bills that tax writers are crafting over the August recess.
Grant Thornton LLP
On July 13, 2017, in Grecian Magnesite Mining, Industrial & Shipping Co., SA v. Commissioner, 149 T.C. No. 3 (2017), the U.S. Tax Court held that certain gain recognized by a nonresident partner...
Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
At issue before the Tax Court was whether the remaining gain from the redemption of GMM's interest was ECI and therefore subject to U.S. federal income tax.
Reed Smith
On July 28, the Massachusetts Department of Revenue (the "Department") issued Proposed Regulation 64H.1.7 (the "proposed regulation") that, if adopted, would require "internet vendors" to collect...
Foley & Lardner
Moreover, the Grecian Magnesite decision could also be affected by a legislative response.
McDermott Will & Emery
Yesterday, the application period opened for the limited-time MTC Marketplace Seller Voluntary Disclosure Initiative opened and it will close October 17, 2017.
McDermott Will & Emery
On July 28, Circuit Judge Daniel Kubasiak dismissed the Complaint filed by the Illinois Retail Merchants Association and a group of retailers challenging the constitutionality of the Cook County, Illinois Sweetened Beverage Tax.
Morrison & Foerster LLP
With the failure of health care legislation to "repeal and replace" the Affordable Care Act, eyes in Washington, D.C. are now turning to tax reform. Since Congress plans to take August off...
Shearman & Sterling LLP
The US Tax Court rejected a 25-year old IRS Revenue Ruling and held that gain from the sale or other disposition by a non-US person of an interest in a partnership that is engaged in a US business will not be treated as "effectively connected income"...
Bowditch & Dewey
A good point of sale ("POS") system is critical for any business engaged in sales to the public and having one in place goes a long way to ensuring that revenue and profits are being reported...
Grant Thornton LLP
The Treasury Department has delayed for one year the effective date of the documentation requirements under the Section 385 regulations...
McDermott Will & Emery
Lessons learned from the first legislative season in which the Revised Uniform Unclaimed Property Act was considered, and in some cases adopted in part.
Cadwalader, Wickersham & Taft LLP
The Democrats vowed they would not back a tax reform plan that "includes tax cuts for the top one percent."
McDermott Will & Emery
In the last Congress, the Business Activity Tax Simplification Act of 2015 (BATSA) would have codified a physical presence requirement in the context of business activity taxes (e.g., net income and gross receipts taxes).
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Alliott Group (International)
When specific U.S. tax payers choose to expatriate, they can face significant tax consequences and must also consider a number of other issues.
Grant Thornton LLP
On June 15, 2017, just 72 hours after its publication, the California legislature passed the Taxpayer Transparency and Fairness Act of 2017, in a move that will transfer significant responsibilities...
Akin Gump Strauss Hauer & Feld LLP
Recent IRS guidance requires that non-U.S. investment funds currently relying on an FFI agreement for their FATCA compliance must renew such agreement on the IRS website by July 31, 2017...
Duff and Phelps
In this edition: U.S. tax court rules in favor of Amazon, U.S. tax reform and the effects on transfer pricing, OECD releases toolkit for identifying financial data in developing countries...
Stroock & Stroock & Lavan LLP
Responding to President Donald Trump's Executive Order 13789, which called on the Secretary of the Treasury to submit an interim report identifying any significant tax regulations issued since January 1, 2016...
Duff and Phelps
Colorado is a booming real estate market and, as a result, commercial and industrial property taxes are rising again.
Grant Thornton LLP
On June 29, 2017, the California Supreme Court held that the documentary transfer tax may apply to transfers of interests in legal entities that own real estate.
Grant Thornton LLP
On May 25, 2017, Florida Governor Rick Scott signed legislation adopting the reduction of the state's sales tax on non-residential leases and licenses of real property
Day Pitney LLP
At the time of our December 2016 update, there was a near-universal belief that tax cuts would be high on the agenda of President Trump and a Republican Party that controls both houses of Congress.
Reed Smith
On July 28, the Massachusetts Department of Revenue (the "Department") issued Proposed Regulation 830 CMR 64H.1.7 (the "proposed regulation") that, if adopted, would require "internet vendors"...
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