Mondaq USA: Tax > Withholding Tax
Ogletree, Deakins, Nash, Smoak & Stewart
If you provide your employees with company-owned or company-leased vehicles, you know that it is not always easy for your employees to keep track of all of their automobile-related expenses.
Akin Gump Strauss Hauer & Feld LLP
•The broader application of Section 871(m) has been delayed further until January 1, 2019, and, as a result, investment funds with non-U.S. feeders or investors up the chain should generally expect...
Cadwalader, Wickersham & Taft LLP
The anti-abuse rule will continue to apply during the phase-in years.
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...
Most Popular Recent Articles
Ogletree, Deakins, Nash, Smoak & Stewart
If you provide your employees with company-owned or company-leased vehicles, you know that it is not always easy for your employees to keep track of all of their automobile-related expenses.
Akin Gump Strauss Hauer & Feld LLP
•The broader application of Section 871(m) has been delayed further until January 1, 2019, and, as a result, investment funds with non-U.S. feeders or investors up the chain should generally expect...
Ruchelman PLLC
Using deductible interest payments to reduce U.S. taxable income is often a goal of tax practitioners.
Cadwalader, Wickersham & Taft LLP
The anti-abuse rule will continue to apply during the phase-in years.
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...
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...
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.
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.
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.
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