Mondaq USA: Tax
Ruchelman PLLC
The first step in advising a foreign individual who is neither a U.S. citizen nor a green card holder on U.S. income tax laws is to determine the person's residence ...
Ruchelman PLLC
The 2017 Tax Cuts and Jobs Act ("T.C.J.A.") introduced a new anti-abuse tax regime applicable to controlled foreign corporations ("C.F.C.'s").
Morrison & Foerster LLP
Until recently, retail sellers of goods and services were not required to collect sales tax unless they had a physical presence in a state.
Morrison & Foerster LLP
The New York Appellate Division, Third Department, has upheld the dismissal of a declaratory judgment action ...
Butler Snow LLP
The U.S. Internal Revenue Service has finally updated its voluntary disclosure procedures following the closure of the Offshore Voluntary Disclosure Program (the "OVDP") earlier this year.
Morgan Lewis
In Notice 2018-90, the Internal Revenue Service extends the transition relief period for the new escheated IRA federal income tax withholding and reporting rules by one year.
Day Pitney LLP
Proceedings in the Tax Court case of Hellmann v. Commissioner provided additional clarity on whether expenses incurred by a single family office are deductible as trade or business expenses...
Caplin & Drysdale
On November 29, 2018, the IRS released updated Voluntary Disclosure Practice (VCP) procedures applicable to both offshore and domestic voluntary disclosures
Dickinson Wright PLLC
Giving Tuesday," which follows Black Friday and Cyber Monday, is a day set aside each year to remind us to contribute to organizations that are important to us.
Ogletree, Deakins, Nash, Smoak & Stewart
Otis Redding and the Black Crowes may have proclaimed themselves "hard to handle now," but thanks to recent guidance from the Internal Revenue Service (IRS), hardship distributions from 401(k) plans are a bit less hard to handle, now.
Ropes & Gray LLP
Hi, I'm Kat Gregor, and I am a tax partner in Ropes and Gray's Boston office.
Dickinson Wright PLLC
In the continuing stream of IRS guidance relating to the Tax Cuts and Jobs Act of 2017 (the "TJCA"), recent IRS guidance may impact not only a taxpayer's tax situation, but ultimately...
BakerHostetler
Recently proposed IRS regulations materially change the way stock and assets of foreign corporations that are "controlled foreign corporations" (CFCs)
Ropes & Gray LLP
August 2018 brought two major developments in the Department of Treasury's race to finalize its partnership audit reform regulations before partnerships begin in early 2019 filing tax returns for the first time under the new regime.
McDermott Will & Emery
While the state treatment of global intangible low-taxed income (GILTI) was on the mind of many taxpayers, most state legislatures ...
Bowditch & Dewey
The Worcester Business Journal published "Four Year-End Tax Planning Tips" by John Shoro, offering practical tax-saving advice following the 2018 Tax Cuts and Jobs Act.
McDermott Will & Emery
Since the Tax Cuts and Jobs Act (TCJA) passed in December 2017, over 100 bills were proposed by state legislatures responding to the federal legislation.
Ostrow Reisin Berk & Abrams
The TCJA even boosts the value of the research credit.
Ropes & Gray LLP
Kat Saunders Gregor, Ropes & Gray tax partner and co-founder of the tax controversy group, examines the influx of new anti-abuse provisions around the world.
Troutman Sanders LLP
On November 15, 2018, FERC issued a Notice of Proposed Rulemaking ("NOPR") addressing the effect of the Tax Cuts and Jobs Act of 2017 ("TCJA") ...
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Duane Morris LLP
In 2014, Elon Musk announced that he was "open-sourcing" Tesla's patents.
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.
Stroock & Stroock & Lavan LLP
The 2017 Tax Cuts and Jobs Act created a new incentive for investment in qualified low-income communities known as qualified opportunity zones ("QOZs").
Ruchelman PLLC
On August 8, 2018, the I.R.S. issued much-awaited proposed regulations under new Code §199A, which was added by the 2017 Tax Cuts and Jobs Act. The provision was initially discussed in detail in our February 2018 edition.
Frankfurt Kurnit Klein & Selz
Does the value of a gift card offered as part of an advertising promotion reduce the taxable receipts from a sale for New York sales tax purposes?
Pryor Cashman LLP
Public Law 115-97, commonly referred to as the Tax Cuts and Jobs Act (the "Act"), was signed into law on Dec. 22, 2017.
Proskauer Rose LLP
The estate and gift tax regimes have been permanent and unified since the passage of The American Taxpayer Relief Act of 2012 (the "2012 Act").
Thompson Coburn LLP
On Tuesday, Michigan became the nation's 10th state, along with the District of Columbia
Duane Morris LLP
The short answer is that ICO/STOs themselves are not regulated yet in Vietnam (as in most other countries). That doesn't mean that every initial coin offering (ICO),
Frankfurt Kurnit Klein & Selz
A few weeks ago, a federal jury in Colorado found in favor of the owner of a cannabis cultivation business in a lawsuit brought by his next door neighbors.
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