Mondaq USA: Tax > Withholding Tax
Akin Gump Strauss Hauer & Feld LLP
Recent IRS guidance requires that non-U.S. investment funds currently relying on an FFI agreement for their FATCA compliance must renew such agreement on the IRS website by July 31, 2017...
Ruchelman PLLC
When claiming a refund of over-withheld tax, purchasing or selling real property, or complying with U.S. filing requirements, a non-U.S. individual is required to obtain an I.T.I.N. from the I.R.S...
Grant Thornton LLP
The provision is largely aimed at supporting two current construction projects that have faltered, but Senate tax writers have made no commitment to pass the bill.
Morvillo Abramowitz Grand Iason & Anello
The legal commentariat seems to have settled on the view that newly confirmed Supreme Court Justice Neil Gorsuch will fill the seat left by the late Justice Antonin Scalia...
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.
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Ruchelman PLLC
When claiming a refund of over-withheld tax, purchasing or selling real property, or complying with U.S. filing requirements, a non-U.S. individual is required to obtain an I.T.I.N. from the I.R.S...
Akin Gump Strauss Hauer & Feld LLP
Recent IRS guidance requires that non-U.S. investment funds currently relying on an FFI agreement for their FATCA compliance must renew such agreement on the IRS website by July 31, 2017...
Grant Thornton LLP
The provision is largely aimed at supporting two current construction projects that have faltered, but Senate tax writers have made no commitment to pass the bill.
Ruchelman PLLC
Using deductible interest payments to reduce U.S. taxable income is often a goal of tax practitioners.
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...
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...
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.
Morvillo Abramowitz Grand Iason & Anello
The legal commentariat seems to have settled on the view that newly confirmed Supreme Court Justice Neil Gorsuch will fill the seat left by the late Justice Antonin Scalia...
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.
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.
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