Mondaq USA: Tax
Ropes & Gray LLP
On May 21, 2018, the IRS Large Business & International Division ("LB&I") announced its fourth set of compliance campaigns.
Duane Morris LLP
Therefore, retailers and many service providers that offer for sale their products or services, including digital products and software, for delivery throughout the country should now be cognizant that they may be subject to a multitude of state and local sales/use taxes on their sales.
Mayer Brown
We expect there could be changes in the immediate future.
Carlton Fields
Now more than ever, companies must carefully consider the tax treatment of these payments when negotiating False Claims Act settlements with the DOJ.
Proskauer Rose LLP
While such individuals and groups must still be reported, this C&DI provides some flexibility in the manner of reporting.
Reed Smith
Yesterday, New Jersey Democratic Senate President Steve Sweeney introduced a corporation business tax ("CBT") bill that: raises the tax rate to 13% for certain corporations ...
Reed Smith
The taxpayer at issue ("Taxpayer") was a corporate subsidiary of MCI, Inc. ("MCI"). For federal income tax purposes, Taxpayer filed as part of the MCI consolidated group.
Reed Smith
Executive Summary: In a decision released today, the Tax Court of New Jersey once again ruled in National Auto Dealers Exchange, L.P. v. Director, Division of Taxation,1 that partnerships are not taxable entities for purposes of New Jersey's corporate income tax (known as the corporation business tax or "CBT").
Shearman & Sterling LLP
The article provides a brief analysis of the implications of the new 20 percent business income deduction available to pass-through entities and real estate investment trusts under the Tax Cuts and Jobs Act.
Withers LLP
The Ohio Supreme Court has been considering whether promotional items such as bobbleheads should be exempt from sales taxes.
McDermott Will & Emery
On June 4, Illinois Governor Bruce Rauner signed into law the state's fiscal year (FY) 2019 budget implementation bill, Public Act 100-0587 (the Act).
Lowndes, Drosdick, Doster, Kantor & Reed, P.A.
The recent Tax Court decision, Alterman v. Commissioner, struck yet another tax blow against the growing medical marijuana industry.
Foley & Lardner
In 2017, for the first time ever, Norway registered more electric and hybrid vehicles than traditional vehicles with internal combustion engines.
Day Pitney LLP
When the Tax Cuts and Jobs Act was enacted at the end of last year, the aggregate deduction for state and local taxes was limited to $10,000 ($5,000 for married persons filing separately).
Withers LLP
Possible alternatives for resolution on state sales and use tax nexus
Reed Smith
In this four-part video series, Kyle Sollie and Sebastian Watt discuss handling the state impact of federal tax reform
Dickinson Wright PLLC
The Tax Cuts and Jobs Act ("TCJA") is a treasure trove of tax law changes which may (at least temporarily) reduce the tax liability of businesses. One area of tax benefit for businesses is the TCJA expansion of the expenses which may be immediately expensed.
McDermott Will & Emery
On May 24, 2018, the Circuit Court of Cook County granted the City of Chicago's Motion for Summary Judgment in the case captioned Labell v. City of Chicago, No. 15 ...
Ostrow Reisin Berk & Abrams
With the filing date for 2017 in the rearview mirror for most businesses and individuals, the last thing you want to think about is income taxes.
Ropes & Gray LLP
As previously described in part in Disputing Tax and in a recent Bloomberg article that included remarks from Kat Gregor, Facebook has been involved in a multi-front litigation with the IRS for almost two years.
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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.
McDermott Will & Emery
On April 9, 2018, the New York State Supreme Court granted Starbucks' motion to dismiss claims that it had failed to collect more than $10 million of sales tax at its New York stores.
Duff and Phelps
For state and local governments and brick-and-mortar retailers alike, it's been a long time coming. On April 17, 2018, they finally had their day in court.
Duane Morris LLP
Each state reacts differently to changes to federal tax law.
Withers LLP
Possible alternatives for resolution on state sales and use tax nexus
Alliott Group (International)
U.S. tax consultant Scott Shapiro gives a quick overview of the IRS' Streamlined Program which is still open for U.S. expats, but only just.
Reed Smith
Supreme Court case raises ‘substantial nexus' controversy in internet age, capturing attention of tax specialists—and the public.
Yesterday, the Large Business and International Division ("LB&I") of the IRS announced six new compliance campaigns. Faced with continued budget cuts ...
TMF Group
Land of opportunity or challenge? As the world's biggest economy, the United States of America is a magnet for foreign companies looking to invest overseas.
Fenwick & West LLP
The recent Tax Cuts and Jobs Act has revolutionized the U.S. taxation of international income earned from outbound investment and business operations.
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