Mondaq USA: Tax
Faegre Baker Daniels LLP
Taxpayer claimed the freezing phase was the last stage of the food manufacturing process.
Dentons
On 23 March 2017, the President of Ukraine signed the Law of Ukraine "On Amendments to the Tax Code of Ukraine Concerning the Taxation of Inheritance" ...
Grant Thornton LLP
The Massachusetts Department of Revenue has adopted an administrative bright-line rule that will require out-of-state Internet vendors to collect sales or use tax if they meet certain sales and transaction thresholds.
Grant Thornton LLP
On November 8, 2016, Arkansas voters approved constitutional amendments that are intended to encourage job creation, job expansion and economic development.
Smith Gambrell & Russell LLP
Any capital expenditure which is properly chargeable to the capital account of any person and which is made with respect to the financed facility must be included for purposes of the $10,000,000 capital expenditure limitation.
Grant Thornton LLP
Grant Thornton's 2017 Outlook, Trends and Predictions Alert focuses on how we believed 2016 would unfold from a SALT perspective, and how these predictions lined up with what actually happened.
Proskauer Rose LLP
The IRS announced that it is providing relief from excise taxes under Code § 4975 that conforms to the DOL's temporary enforcement policy described in FAB 2017-01.
Grant Thornton LLP
In Basic Engineering v. Commissioner, T.C Memo 2017-26 (Feb. 1, 2017), the Tax Court ruled that an engineering company was ineligible to use the completed contract method and was liable for an accuracy-related penalty.
Akerman LLP
Last year, the Treasury Department proposed new reporting requirements for domestic disregarded entities with one foreign owner.
The McLane Law Firm
What is the proposed "border adjustment tax," and what does it mean for businesses?
Grant Thornton LLP
The IRS has issued guidance (Notice 2017-23) for the new provision allowing eligible taxpayers to claim up to $250,000 of R&D credit against payroll taxes.
Grant Thornton LLP
The IRS is requesting comments on a proposed revenue procedure, which, if finalized, would provide automatic consent to certain tax accounting method changes for revenue...
Grant Thornton LLP
On March 23, in Amazon.com, Inc. & Subsidiaries v. Commissioner 148 T.C. No. 8 (2017) the Tax Court held that the IRS's approach to valuing an upfront cost sharing buy-in payment was arbitrary, capricious and unreasonable.
Smith Gambrell & Russell LLP
The unpopularity of property taxes and the simplicity and perceived fairness of sales taxes have made the County 1% Special Purpose Local Option Sales Tax a popular method for funding needed capital projects in Georgia.
Smith Gambrell & Russell LLP
When an industrial expansion will create jobs, revenues and development, many communities will offer incentives to attract the location.
Miles & Stockbridge
The Low-Income Housing Tax Credit ("LIHTC") is one of the most important resources for creating affordable housing in the United States today.
Jones Day
This Emerging Issues Video is the first in a series about possible changes under the Trump Administration and Congressional Republican leadership.
Orrick
Con la legge di bilancio 2017, il legislatore ha introdotto un regime opzionale di tassazione forfetaria (pari a € 100.000 annui) per le persone fisiche non residenti che intendono trasferire la residenza fiscale nel nostro Paese.
Day Pitney LLP
The Treasury Department's Financial Crimes Enforcement Network (FinCEN) announced an automatic six-month extension for taxpayers required to file FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
Reed Smith
Pennsylvania's tax amnesty program begins April 21, 2017. Taxpayers that are considering amnesty should remember that Pennsylvania's voluntary disclosure agreement ("VDA") program for non-filers remains open during the amnesty period.
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Moodys Gartner Tax Law LLP
Israel and the United States share a strong bond, and U.S. citizenship or permanent resident status allows access to the largest economy in the world.
Reinhart Boerner Van Deuren S.C.
There is a federal bill that will significantly reduce the federal taxes on your local craft brewery, winery and distillery and ease their regulatory burden as well.
Poyner Spruill LLP
A federal judge recently ruled that America's largest Bitcoin service was obligated to provide the Internal Revenue Service with extensive transactional records concerning the financial transactions of its members.
Frankfurt Kurnit Klein & Selz
Recently, in Estate of Kollsman v. Commissioner the U.S. Tax Court held that an art collector's estate significantly underreported the value of two artworks for estate tax purposes.
McDermott Will & Emery
21st amendment, California, Congressional Cannabis Caucus, Humboldt County, illegal markets, marijuana, marijuana legalization, marijuana regulation, marijuana tax, Obama Administration, Prohibition, recreational marijuana, Trump Administration
The McLane Law Firm
Charitable entities---schools, churches, fraternal organizations--- are largely dependent upon private financial contributions for their existence.
Akin Gump Strauss Hauer & Feld LLP
As the Trump presidency completes its first 10 weeks, the administration is celebrating big wins on the regulatory reform front while nursing some wounds from a major defeat on efforts to repeal...
McDermott Will & Emery
Two recently published memoranda by the Internal Revenue Service (the IRS) indicate that it is permissible for 401(k) and 403(b) plan sponsors and their third party administrators (TPAs) to rely on participants' written summaries describing their financial hardships when processing hardship withdrawals from plans that apply the safe harbor event rules
Grant Thornton LLP
In Hardy v. Commissioner, T.C. Memo 2017-16 (Jan. 17, 2017), the Tax Court held that a physician's distributive share of income from his interest in an surgical center limited liability company...
Brown Smith Wallace
When the Financial Accounting Standards Board (FASB) proposed adding a number of disclosure requirements to the guidance for income taxes, the board sought to balance the cost of the proposed changes with investors' interest in getting more information about tax liabilities.
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