Mondaq USA: Tax
Orrick
The European Commission has laid out its plans in a new Tax Transparency Package to clamp down on tax deals made between EU governments and multi-national corporations.
Grant Thornton LLP
The next-day rule, however, is an exception to the end-of-day rule under the current regulations.
Grant Thornton LLP
Between 1999 and 2000, AmerGen purchased three nuclear plants: Three Mile Island, Clinton Power Station and Oyster Creek Nuclear Generating System.
Grant Thornton LLP
In Maines v. Commissioner, 144 T.C. No. 8 (March 11, 2015), the Tax Court considered whether certain state tax credits were required to be included in income for federal tax purposes.
Bradley Arant Boult Cummings LLP
On March 2 in an 8-1 decision, the Alabama Supreme Court upheld the constitutionality of the Alabama Accountability Act of 2013 (the "Act") in Magee et al. v. Boyd et al.
Reed Smith
Today, Mark Nunnelly, a former Managing Director of Bain Capital, was named the new Commissioner of the Department of Revenue.
Duane Morris LLP
The last week began with the news of Cairn Energy filing a notice for settlement of disputes with the Indian government under the Agreement for Promotion and Protection of Investments between UK and India.
Anderson Kill
very year, the IRS issues alerts about a variety of common tax tricks and swindles (collectively referred to as "scams") that it has seen, in an attempt to warn taxpayers about the threats.
McGuireWoods LLP
NUMBER OF THE WEEK: $156 Billion. The total of inbound cross-border acquisitions of U.S. firms since the U.S. Treasury announced its anti-inversion measures last fall.
Grant Thornton LLP
The Maryland Tax Court has held that an out-of-state intangible holding company had corporate income tax nexus with Maryland because it was considered to have no real economic substance...
Grant Thornton LLP
On March 4, the U.S. Supreme Court ruled that the Eleventh Circuit Court of Appeals properly concluded that a taxpayer's transportation industry competitors were an appropriate comparison class...
Grant Thornton LLP
A Texas administrative law judge recently allowed a transportation company to exclude its fuel surcharge reimbursements from gross receipts when computing its Revised Texas Franchise Tax liability.
Reed Smith
In order to receive a full waiver of penalties under the amnesty program, a taxpayer must pay tax and interest in full for a particular tax type and period.
Cadwalader, Wickersham & Taft LLP
Are distressed debt investors required to treat their speculative investment gains as ordinary interest income under the market discount rules, while continuing to treat their investment losses as capital losses?
Grant Thornton LLP
An administrative law judge (ALJ) in the State of New York Division of Tax Appeals has determined that a taxpayer's receipts for facilitation of online travel reservations were from providing a service...
Duane Morris LLP
As the tax deadline approaches, you may wish to consider whether you have incurred out-of-pocket expenses while serving as a volunteer on behalf of a charitable organization.
Bradley Arant Boult Cummings LLP
The Alabama Department of Revenue has issued a proposed regulation that, if finalized in its present form, would substantially expand the scope of the state and local rental tax applied to video-on-demand...
McDermott Will & Emery
Members of the Illinois General Assembly continue to make efforts to ameliorate the impact of Illinois’ new self-procurement tax on captive insurance.
Morrison & Foerster LLP
As we discussed in last month's issue of New York Tax Insights, Governor Cuomo has released his proposed 2015-16 Executive Budget (Senate Bill No. S2009, Assembly Bill No. A3009)...
The McLane Law Firm
A donor advised fund is one in which a donor makes a contribution to a sponsoring organization, such as a community foundation, designating the donated funds for a charitable purpose.
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Fox Rothschild LLP
Last week, the IRS issued its "final" versions of the forms 1094-B, 1094-C, 1095-B and 1095-C along with instructions for the "B" forms and instructions for the "C" forms.
Duane Morris LLP
On June 18, 2014, the Internal Revenue Service (IRS) announced major changes in its offshore voluntary compliance programs.
McDermott Will & Emery
FATCA went into effect on July 1, 2014, after numerous delays and multiple rounds of administrative guidance.
Holland & Knight
The IRS announced substantial changes to both the Streamlined Filing Compliance Procedures for Non-Resident, Non-Filer Taxpayers and the OVDP.
Collins Barrow National Incorporated
The U.S. Bank Secrecy Act (BSA), passed by Congress in 1970, gave the Department of Treasury the authority to collect information from U.S. persons...
Fox Rothschild LLP
The general rule is that personal expenses are almost never deductible by taxpayers on Schedule "A" (Itemized Deductions) of their personal returns.
Fox Rothschild LLP
On October 10, 2014, the Service released "streamlined" domestic offshore procedures for U.S. taxpayers residing in the United States.
Withers LLP
An individual may become a US citizen at birth by being born within the US or by having a US citizen parent.
McDermott Will & Emery
The year 2015 promises to be an active one in U.S. international tax policy.
Grant Thornton LLP
After several Commission reports and multiple drafts, Governor Andrew Cuomo signed the final FY14-15 New York State budget legislation.
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