Mondaq USA: Tax
Duff and Phelps
Firms may need to retool or update their accounting and data collection systems to increase the ease of identifying these expenses in the future.
Fenwick & West LLP
Treasury and the IRS have issued proposed regulations filling a number of gaps and providing necessary guidance on the Base Erosion and Anti-Abuse Tax (BEAT).
Reed Smith
TB-86 follows last year's sweeping changes to the CBTincluding a switch from separate-company to combined reporting.
Arnold & Porter
The Tax Cuts and Jobs Act (Tax Act), enacted in December 2017, offers new tax incentives for taxpayers that invest through special investment vehicles known as "qualified opportunity funds" (QOFs)
Reed Smith
On January 11, 2019, the United States Supreme Court granted certiorari in North Carolina Department of Revenue v. The Kimberly Rice Kaestner 1992 Family Trust ("Kaestner").
Reed Smith
In November, the Illinois Department of Revenue issued proposed regulations implementing the Illinois Legislature's repeal of the unitary business group "non-combination rule" as part of the state's FY 2017-18 budget.
Reed Smith
The New Jersey Division of Taxation (the "Division") has released long-awaited guidance concerning the recent statutory amendments to the Corporation Business Tax ("CBT").
Lewis Brisbois Bisgaard & Smith LLP
If you process or store Form W-2 Wage and Tax Statements, you are a target.
Smith Gambrell & Russell LLP
Many LLCs and partnerships amended their governing documents in 2018 because of the various new tax rules that came into effect last year.
Ruchelman PLLC
Prior to 2018, widely-used tax plans of U.S.-based multinational groups were designed to achieve three basic goals in connection with European operations: (i) the reduction of European taxes ...
Morrison & Foerster LLP
Welcome to the latest issue of New York Tax Insights. In this issue we cover
Ropes & Gray LLP
In Notice 2019-09, issued December 31, 2018 (the "Notice"), Treasury and the IRS have provided interim guidance on the excise tax on certain executive compensation arrangements
Mayer Brown
On December 20, 2018, the US Department of Treasury and the IRS released proposed regulations under Section 864(c)(8) of the Code on the treatment of a foreign partner's transfer of an interest in a partnership...
Stroock & Stroock & Lavan LLP
On December 20, 2017, Congress passed far-reaching changes to the Internal Revenue Code (the "2017 Tax Reform Act")[1] that provide significant estate planning opportunities.
Dickinson Wright PLLC
Holiday cheer is over, and a new year has begun. Like every new year, the time to challenge property tax assessments quickly approaches throughout Winter and Spring.
Withers LLP
Today, Jan. 3, Bristol-Myers Squibb and Celgene announced that they have entered into a definitive merger agreement ...
Fenwick & West LLP
Subpart F has long included exceptions to subpart F income for income of controlled foreign corporations ("CFCs") subject to a relatively high rate of foreign tax and limited subpart F inclusions to the current earnings and profits ("E&P") of the CFC.
Baker Donelson
Sweeping changes to federal tax laws have introduced certain estate planning opportunities that can be implemented now and over the next few years.
Mayer Brown
The US Tax Cuts and Jobs Act of 2017 added new sections 245A(e) and 267A to the Code. Section 245A(e) denies the section 245A dividends-received deduction for "hybrid" dividends.
Davies Ward Phillips & Vineberg
The United States was initially reluctant to adopt the recommendations of the base erosion and profit shifting (BEPS) initiative spearheaded by the OECD and the G20 group of nations.
Latest Video
Most Popular Recent Articles
Duane Morris LLP
In 2014, Elon Musk announced that he was "open-sourcing" Tesla's patents.
Fenwick & West LLP
Released on November 30, 2018, the foreign tax credit proposed regulations provide a comprehensive new framework for calculating the foreign tax credit in light of several changes made by the Tax Cuts
Proskauer Rose LLP
Important federal interest rates continue to rise.
Proskauer Rose LLP
On December 13, 2018, the Internal Revenue Service (the "IRS") and the U.S. Department of the Treasury (the "Treasury") issued proposed regulations
Dickinson Wright PLLC
With the historically high gift and estate tax exemption amounts ($11,180,000 in 2018, increasing to $11,400,000 in 2019) currently in effect ...
Ropes & Gray LLP
The following summarizes recent legal developments of note affecting the mutual fund/investment management industry:
Poyner Spruill LLP
Deep within the text of the Tax Cuts and Jobs Act of 2017 (TCJA) are two provisions that will have a significant effect on both alimony and child support.
McDermott Will & Emery
As part of its comprehensive 2017 tax reform bill, Congress repealed deductions for Qualified Transportation Fringes including for employer-provided parking, while also requiring that tax-exempt organizations ...
Skadden, Arps, Slate, Meagher & Flom (UK) LLP
On Nov. 26, 2018, the U.S. Supreme Court heard oral argument in a potentially landmark antitrust case: Apple v. Pepper, 846 F.3d 313 (9th Cir. 2017), cert. granted, 138 S. Ct. 2647 (2018) (No. 17-204)
Jeffer Mangels Butler & Mitchell LLP
Real estate developers have a new source of investment for their development projects, created by the Tax Cuts and Jobs Act of 2017
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