Searching Content indexed under Tax Authorities by Nicola Lemay ordered by Published Date Descending.
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Partnership Audit Regime Shakeup
The recent Bipartisan Budget Act of 2015 (the "Act") sets forth a new tax audit regime for partnerships (and limited liability companies taxed as partnerships) that will have far-reaching consequences.
United States
11 Feb 2016
Changes On The Horizon? IRS Announces New Plans To Recharacterize Management Fee Waiver Arrangements
On July 22, 2015, the IRS released proposed regulations that could limit the utility of "management fee waiver" arrangements (the "Proposed Regulations"). Management fees generally are taxable as compensation income.
United States
4 Aug 2015
FBAR Filing Deadline Approaching
Every U.S. person that had a financial interest in a foreign financial account during 2013 must electronically file a form with the U.S. Treasury Department.
United States
21 May 2014
FATCA: Initial Registration Deadline Extended
The IRS announced that foreign entities that must be FATCA-compliant by July 1, 2014 now have until June 3, 2014 to register with the IRS.
United States
14 Apr 2014
FATCA: Crunch Time (April 25th Deadline Is Imminent)
Every foreign entity must take steps to determine whether FATCA will apply to it and whether FATCA registration will be required by April 25, 2014.
United States
3 Apr 2014
FATCA: With Deadlines Looming, The Time To Act Is Now
On July 1, 2014, FATCA will go into effect.
United States
4 Mar 2014
Process For Electing The Investment Tax Credit In Lieu Of The Production Tax Credit - IRS Notice 2009-52
As part of broad-based federal support for the renewable energy sector, the American Recovery and Reinvestment Act of 2009 (the “Recovery Act”) changed federal tax law to allow developers of certain types of renewable energy projects to elect the Section 48 investment tax credit (the “ITC”) in lieu of the Section 45 production tax credit (the “PTC”).
United States
19 Jun 2009
Tax-Related Renewable Energy Provisions In The Stimulus Act
On February 17, 2009, President Obama signed into law the American Recovery and Reinvestment Act of 2009 (the "Act"). The new law is the centerpiece of President Obama's efforts to create jobs and revive the economy and includes over $787 billion in spending and tax incentives.
United States
2 Mar 2009
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