Mondaq USA: Tax > Withholding Tax
Morrison & Foerster LLP
We held up Tax Talk this quarter in order to bring you the latest on the Trump administration's tax reform plans.
Ruchelman PLLC
Using deductible interest payments to reduce U.S. taxable income is often a goal of tax practitioners.
Proskauer Rose LLP
Question 21 provides temporary relief from the new requirement of providing a foreign TIN for calendar year 2017 in the absence of the withholding agent's actual knowledge that the beneficial owner...
Archer & Greiner P.C.
With the end of tax season only a couple of weeks away, let's not forget that the Pennsylvania Amnesty Program begins on Friday, April 21, 2017 and ends on June 19, 2017.
Carlton Fields
Going international is a complicated undertaking. Your specific situation and concerns will determine the steps required.
Dentons
With the tax filing season now open, the IRS has listed its top 12 tax scams and warned U.S. taxpayers that participation in these prohibited activities could result in civil and criminal tax exposure.
Foley Hoag LLP
On January 20, 2017, the Office of Chief Counsel of the Internal Revenue Service (IRS) issued a Memorandum on the tax treatment of benefits paid by fixed-indemnity health plans.
Orrick
On January 19, 2017, the Internal Revenue Service (the "IRS") issued final, temporary, and proposed regulations (the "Regulations") under section 871(m) of the Internal Revenue Code of 1986...
Orrick
Internal Revenue Code Section 871(m) and the regulations thereunder treat "dividend equivalent payments" on certain equity derivatives as dividends from sources within the United States.
Fox Rothschild LLP
In December, the Justice Department announced criminal charges against John Yin, a software salesman who worked for a Canadian company that sells point of sale (POS) software programs...
Grant Thornton LLP
In Notice 2017-09, the IRS provided guidance on the safe harbor for de minimis and inadvertent errors in amounts reported on information returns.
BakerHostetler
On Jan. 6, 2017, Janis Edwards, the owner of a professional employer organization, pleaded guilty to tax evasion arising from failing to pay over to the IRS between $3.5 million and $25 million...
Ropes & Gray LLP
Using the same procedure it used to crack the secrecy of Swiss Banks, on November 30, 2016, the U.S. Department of Justice obtained a court order allowing the IRS to issue a "John Doe" summons...
Carlton Fields
An arbitration award required respondent to pay a series of royalty payments, audit costs and interest, but did not address either party's tax obligations.
Orrick
On December 2, 2016, the Internal Revenue Service (the "IRS") issued Notice 2016-76 (the "Notice"), which provides highly anticipated guidance regarding "dividend equivalent" payments...
Akin Gump Strauss Hauer & Feld LLP
Transitional relief for non-U.S. investment funds that have been previously permitted to provide only a sponsor's GIIN to avoid incurring FATCA withholding ends on December 31, 2016.
Brown Smith Wallace
Payers were required to withhold almost $41 billion from these payees but only $5 million was withheld, TIGTA reported.
Morrison & Foerster LLP
On December 2, 2016, the IRS released an advance version of Notice 2016-76 and followed through on its promise to provide taxpayers with guidance for complying with final and temporary regulations...
Cadwalader, Wickersham & Taft LLP
In a Cadwalader memorandum, Cadwalader attorneys discussed IRS Notice 2016-76, which phases in the application of rules concerning withholding on dividend equivalent payments under IRS section 871(m).
Duane Morris LLP
On September 2, 2016, faced with a $250 million budget deficit, New Jersey Governor Chris Christie terminated a nearly 40-year-old tax withholding agreement between the Commonwealth of Pennsylvania and the State of New Jersey.
Most Popular Recent Articles
Ruchelman PLLC
Using deductible interest payments to reduce U.S. taxable income is often a goal of tax practitioners.
Morrison & Foerster LLP
We held up Tax Talk this quarter in order to bring you the latest on the Trump administration's tax reform plans.
Proskauer Rose LLP
Question 21 provides temporary relief from the new requirement of providing a foreign TIN for calendar year 2017 in the absence of the withholding agent's actual knowledge that the beneficial owner...
Carlton Fields
Going international is a complicated undertaking. Your specific situation and concerns will determine the steps required.
Archer & Greiner P.C.
With the end of tax season only a couple of weeks away, let's not forget that the Pennsylvania Amnesty Program begins on Friday, April 21, 2017 and ends on June 19, 2017.
Morrison & Foerster LLP
On December 2, 2016, the IRS released an advance version of Notice 2016-76 and followed through on its promise to provide taxpayers with guidance for complying with final and temporary regulations...
Miller & Chevalier Chartered
Through a flurry of guidance this summer, the IRS has finally implemented the long-anticipated voluntary certification program for professional employer organizations (PEOs).
Cadwalader, Wickersham & Taft LLP
Unlike the proposed regulations issued in April, the new regulations do not apply to debt issued by foreign securitizations that are treated as corporations for U.S. tax purposes, such as most foreign CLOs.
Fox Rothschild LLP
In December, the Justice Department announced criminal charges against John Yin, a software salesman who worked for a Canadian company that sells point of sale (POS) software programs...
Akin Gump Strauss Hauer & Feld LLP
Transitional relief for non-U.S. investment funds that have been previously permitted to provide only a sponsor's GIIN to avoid incurring FATCA withholding ends on December 31, 2016.
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