Mondaq USA: Tax > Corporate Tax
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").
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.
Duff and Phelps
Welcome to the first edition of the Duff & Phelps Secondary Market Advisory Newsletter.
Ostrow Reisin Berk & Abrams
The Tax Cuts and Jobs Act has several provisions that may affect your not-for-profit organization. Major changes regarding UBIT, excise taxes and the impact on donor community are listed below:
Withers LLP
The Tax Cuts and Jobs Act established a $10,000 limit on all state and local tax deductions for Federal income tax purposes.
McDermott Will & Emery
Andrew Liazos and David Fuller identify the three main areas to focus on in light of 162(m) and discuss traps for the unwary.
Duff and Phelps
As we await the Supreme Court's decision in South Dakota v. Wayfair, a decision that could change the current landscape of sales and use tax collection and reporting, some states continue...
Duff and Phelps
The Tax Cuts and Jobs Act ("Act"), which was enacted on December 22, 2017, had a significant one-time impact on the net income of many U.S. companies that was reported after that date.
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.
Reed Smith
The only issue before the court was whether the Division of Taxation (the "Division") properly added back interest that the taxpayer had paid to its corporate parent.
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.
Ruchelman PLLC
Under Code §962, an individual U.S. Shareholder may elect to be treated as a domestic C-corporation for the purpose of computing income tax on its share of Subpart F Income.
TMF Group
Ya se están concretando las opiniones respecto al proyecto de ley de reforma tributaria de diciembre - la revisión más radical del sistema tributario de Estados Unidos en más de tres décadas – dando paso al mercado para analizar sus implicaciones.
Thompson Coburn LLP
Generally effective Jan. 1, 2018, the most sweeping tax reform in a generation (legislation originally known as The Tax Cuts and Jobs Act (the "Act")) requires many managers ...
McDermott Will & Emery
Georgia was one of the first states to enact comprehensive legislation in response to the federal tax reform bill, known as the Tax Cuts and Jobs Act (TCJA).
Withers LLP
On December 22, 2017 President Trump signed into law H.R.1, The Tax Cuts and Jobs Act (the "Tax Act"), which makes significant changes to the US taxation of corporations with international operations.
Lowndes, Drosdick, Doster, Kantor & Reed, P.A.
As I recently discussed on this blog, the recent tax reform has brought new tax rates and deductions, which reopen the question whether your choice of entity is still right under these new rules.
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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.
Ruchelman PLLC
On the way toward a dividends received deduction for certain dividends paid by foreign subsidiaries, Congress enacted a one-shot income inclusion of all post-1986 earnings...
McDermott Will & Emery
Andrew Liazos and David Fuller identify the three main areas to focus on in light of 162(m) and discuss traps for the unwary.
Reed Smith
The only issue before the court was whether the Division of Taxation (the "Division") properly added back interest that the taxpayer had paid to its corporate parent.
Duff and Phelps
Welcome to the first edition of the Duff & Phelps Secondary Market Advisory Newsletter.
Ruchelman PLLC
Under Code §962, an individual U.S. Shareholder may elect to be treated as a domestic C-corporation for the purpose of computing income tax on its share of Subpart F Income.
Ostrow Reisin Berk & Abrams
The Tax Cuts and Jobs Act has several provisions that may affect your not-for-profit organization. Major changes regarding UBIT, excise taxes and the impact on donor community are listed below:
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.
Duff and Phelps
As we await the Supreme Court's decision in South Dakota v. Wayfair, a decision that could change the current landscape of sales and use tax collection and reporting, some states continue...
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