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Searching Content indexed under Corporate Tax by WilmerHale ordered by Published Date Descending.
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Tax Act: Taxation Of Fringe Benefits After Tax Reform
The Tax Act makes changes to the tax treatment of fringe benefits that impact both employers and employees. Employers are now denied certain deductions to which they were previously entitled ...
United States
15 Jan 2018
2
Tax Act: Deductibility Of Executive Compensation After Tax Reform
Section 162(m) of the Code generally disallows the deduction of compensation in excess of $1 million paid by a public company to a "covered employee" in any single taxable year.
United States
15 Jan 2018
3
Tax Act: Significant International Provisions
Prior to the Tax Act, the principal method for avoiding the double taxation of overseas corporate earnings—once by the local country and a second time by the United States ...
United States
15 Jan 2018
4
Tax Act: Key Issues For Corporate Taxpayers, Including Changes In Rules Related To Net Operating Losses And Interest Deductions
In an effort to be competitive with other nations, the Tax Act provides comprehensive reform of the taxation of corporations.
United States
15 Jan 2018
5
Tax Act: Key Issues For Pass-Through Entities, Including The Carried Interest
General. The new Section 199A generally provides that for taxable years beginning after December 31, 2017, and before December 31, 2025, taxpayers other than corporations ...
United States
15 Jan 2018
6
Tax Cuts And Jobs Act Summary
On December 22, 2017, President Trump signed sweeping tax reform legislation (H.R. 1) into law. The new law, commonly known as the Tax Cuts and Jobs Act (the "Tax Act"), makes significant changes ...
United States
15 Jan 2018
7
Final Section 162(m) Regulations Clarify Transition Rules For Newly Public Companies And The Per Participant Limit Requirement
Following the issuance of proposed regulations in June 2011, the Internal Revenue Service issued final regulations on March 30, 2015 clarifying certain exceptions to the compensation deduction limitation imposed by Section 162(m) of the Internal Revenue Code.
United States
2 Apr 2015
8
Whose Refund? Eleventh Circuit Muddies The Law On Ownership Of Bank Tax Refunds In Bankruptcy
A new decision by the Eleventh Circuit has complicated the question of whether a tax refund is owned by a bank holding company in its bankruptcy, or by the holding company’s operating bank subsidiary in its receivership.
United States
9 Sep 2013
9
Massachusetts Governor's Tax Proposals for Businesses
The proposed 2014 Massachusetts budget submitted by Governor Deval Patrick includes not only provisions that eliminate many individual tax exemptions and increase the individual income tax rate from 5.25% to 6.25%, but also significant changes to the tax laws affecting businesses.
United States
13 Apr 2013
10
Massachusetts DOR Issues Final Directive On Restrictions On Pledges Of Security Corporation Stock
The Massachusetts Department of Revenue has issued the final version of its Directive that covers restrictions on the pledging of security corporation stock.
United States
10 Jun 2012
11
Massachusetts DOR Revises Its Proposed Directive On Restrictions On Pledges Of Security Corporation Stock
Companies with Massachusetts security corporation subsidiaries are often asked by lenders to pledge as security for a loan their shares of stock in the security corporation subsidiaries.
United States
24 Apr 2012
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