Mondaq USA: Tax > Tax Authorities
Orrick
On August 7, 2018, the Ninth Circuit withdrew its July 24 decision in Altera so that new panel member, Judge Susan P. Graber, can now consider the case.
Butler Snow LLP
The CRS, following along the precedent set by the FATCA, creates the concept of "accountholders" in structures such as trusts, foundations, companies and partnerships when those entities are "managed by"...
Carlton Fields
A tax court judge in New Jersey has handed Johnson & Johnson (J&J), and likely other New Jersey-based businesses that operate captive insurers, a significant loss in an opinion interpreting...
Womble Bond Dickinson
WASHINGTON, D.C. – Womble Bond Dickinson (US) is excited to announce the launch of its Opportunity Zone practice team, an outgrowth of the firm's award-winning Impact Business Group.
Day Pitney LLP
The National Cyber Security Centre—and yes, it's British—released a report titled "The cyber threat to UK legal sector."
Womble Bond Dickinson
Opportunity Zones are a compelling and powerful new tool for investors, asset owners, asset managers and communities that can mobilize capital for economic development in underserved communities
Morgan Lewis
July 24, 2018, marked a significant, although potentially short-lived, victory for the IRS, as a panel of the US Court of Appeals for the Ninth Circuit reversed by 2 votes to 1, the full US Tax Court's unanimous opinion...
Ostrow Reisin Berk & Abrams
Most people would think that a dentist would not qualify as a real estate professional who is allowed to deduct rental real estate losses.
Dickinson Wright PLLC
Sometimes, it becomes necessary for a corporation to be divided, in which a shareholder or a group of shareholders would separate from the corporation and take with them a business division, unit...
Ostrow Reisin Berk & Abrams
No one ever wants to be the victim in a real estate scam, but as scams become more increasingly sophisticated, the risk is also growing rapidly.
Withers LLP
The US Treasury Department has released final regulations on tax inversions. Through tax inversions, US companies move their tax address abroad ...
Butler Snow LLP
On August 1, 2018, the Internal Revenue Service and the Department of the Treasury issued proposed regulations on the Section 965 transition tax, which was enacted under the Tax Cuts and Jobs Act.
Ropes & Gray LLP
As previously reported by Ropes & Gray, on July 24, 2018, the Ninth Circuit reversed the Tax Court's prior decision in the Altera case and upheld the IRS regulation requiring the allocation...
Ropes & Gray LLP
In two recent Bloomberg Law articles, Kat Gregor comments on rules governing deductibility of payments enacted to governments as part of 2017 tax reform, including deporting requirements...
Ruchelman PLLC
In today's global environment, it is not surprising to find that a beneficiary of a foreign estate or trust is living in the U.S.
Ruchelman PLLC
When financial analysts of a financial institution review the tax provision of potential customers incident to a financial transaction, the focus typically is directed at current and deferred taxes...
Skadden, Arps, Slate, Meagher & Flom (UK) LLP
The Tax Cuts and Jobs Act enacted in late December 2017 created a new capital gains exemption for taxpayers who make long-term investments ...
Carlton Fields
The Ninth Circuit Court of Appeals reversed the Tax Court in Altera Corp. in the latest chapter of the dispute over the validity of cost-sharing regulations.
Shearman & Sterling LLP
On July 24, 2018, in Altera Corp. v. Commissioner, a divided panel of the U.S. Court of Appeals for the Ninth Circuit upheld the validity of a Treasury Department regulation that requires a U.S. taxpayer ...
Ostrow Reisin Berk & Abrams
President Trump and Republican lawmakers currently are considering a second round of tax reform legislation as a follow-up to last year's Tax Cuts and Jobs Act (TCJA).
Latest Video
Most Popular Recent Articles
Akin Gump Strauss Hauer & Feld LLP
Lawmakers returned from their Independence Day recess prepared for more legislative fireworks over a slew of outstanding agenda items, including a showdown over the Supreme Court...
Stikeman Elliott LLP
The U.S. Supreme Court has declined to hear an appeal from the U.S. Court of Appeals' ruling in the Crawford case, in which the constitutionality of FATCA was unsuccessfully argued.
Butler Snow LLP
Living abroad can be a wonderful opportunity for many U.S. Persons[1], but a few commonly misunderstood aspects of the U.S. tax system directly impact such "expats," ...
Dickinson Wright PLLC
Many applicable large employers received an unpleasant surprise earlier this year when they received Letter 226-J, which imposed an employer shared responsibility payment (ESRP) ...
Ruchelman PLLC
The New York Times reported recently that the National Basketball Association ("NBA") and Major League Baseball ("MLB") are reaching out to both Congress and the Trump administration to learn more...
Ropes & Gray LLP
Move over, South Dakota v. Wayfair Inc. During the long debate over the U.S. Supreme Court's physical presence standard for state sales taxes, a quiet revolution in state corporate income taxes has been taking place —
Reed Smith
Welcome to the Reed Smith's 2018 mid-year update on recent developments in state and local tax affecting the aviation industry.
Ruchelman PLLC
In today's global environment, it is not surprising to find that a beneficiary of a foreign estate or trust is living in the U.S.
Ropes & Gray LLP
In a recent Law360 article, Kat Gregor comments on a recent Treasury Inspector General for Tax Administration report that highlights the IRS' stalled enforcement of the Foreign Account Tax Compliance Act.
McDermott Will & Emery
The US House Committee on the Judiciary has scheduled a hearing for Tuesday, July 24 at 10:00 am EDT in 2141 Rayburn House Office Building.
Article Search Using Filters
Related Topics
Mondaq Advice Center (MACs)
Popular Authors
Popular Contributors
Up-coming Events Search
Tools
Font Size:
Translation
Channels
Mondaq on Twitter
Partners
In association with