Mondaq USA: Tax
On Tax Day it is a helpful reminder that a variety of income tax reporting obligations are associated with offshore assets.
Morrison & Foerster LLP
The New York State Tax Appeals Tribunal reversed the determination of an Administrative Law Judge and held that the issued capital stock of frog design, inc., a California corporation, had a par value of $1 per share.
McDermott Will & Emery
Starting September 1, 2015, the Comptroller of Maryland (Comptroller) will offer qualifying taxpayers that failed to file or pay certain taxes an opportunity to remit tax under very attractive penalty and interest terms.
Grant Thornton LLP
For several weeks, Ryan and Hatch appeared to be abandoning efforts to pass a comprehensive tax reform bill that would lower both corporate and individual rates.
Grant Thornton LLP
The thrust of the legislative effort was largely political, as most of the bills stand little chance of enactment this year.
McDermott Will & Emery
Under § 6501(a), the IRS generally has three years from the date a tax return is filed to assess additional tax.
During a meeting with shareholders on April 15, Daniel Sauter, Chairman of Julius Baer Group Ltd., said the bank was at "an advanced stage of talks" with U.S. authorities.
McGuireWoods LLP
This outline is a selective and evolving review of the history of the modern federal estate tax.
McGuireWoods LLP
NUMBER OF THE WEEK: 6.5 percent - The tax rate at which companies could voluntarily repatriate their foreign earnings under the Invest in Transportation Act of 2015 (S. 981).
Grant Thornton LLP
Maryland has enacted legislation requiring the Maryland Comptroller to establish a tax amnesty program to be held from September 1 to October 30, 2015.
McDermott Will & Emery
On April 21, 2015, the Illinois Senate unanimously passed Senate Bill 1573, as amended.
Grant Thornton LLP
The IRS has provided final and temporary regulations (T.D. 9717) on the allocation of the research and development (R&D) tax credit to members of a controlled group.
Grant Thornton LLP
The taxpayer in Lamas sought to establish material participation to avoid passive characterization under Section 469.
Grant Thornton LLP
GLAM 2015-004 states that a general partner of a partnership, or a member-manager of an LLC, may sign a POA for purposes of the TEFRA examination or for other purposes of the partnership.
McDermott Will & Emery
During the rollout of his fiscal year 2016 budget proposal, Massachusetts Governor Charlie Baker proposed to repeal the state’s film tax credit in 2017.
Stoll Keenon Ogden PLLC
The U.S. Supreme Court’s decision in United States v. Carlton turned 20 last year, but the core issue within the case remains embattled.
Grant Thornton LLP
The final regulations state that the legal successor to a common corporate parent for state law purposes is the agent for the group for the prior open tax years.
Bradley Arant Boult Cummings LLP
The Alabama Reinvestment and Abatements Act, HB59, Act No. 2015-24 (the "Act"), makes several changes to Alabama abatement law and expands the list of industries and types of projects that are eligible for those abatements.
McGuireWoods LLP
This chart is maintained for the McGuireWoods LLP Website and is updated regularly.
Grant Thornton LLP
The IRS issued Rev. Proc. 2013-12 in 2013 to provide updated guidance on the voluntary correction program for employee retirement plans, referred to as the Employee Plans Compliance Resolution System (EPCRS).
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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.
Butler Snow LLP
In an effort to crack down on individuals obtaining U.S. citizenship illegally, the U.S. Department of Justice recently raided several "maternity tourism" operations in Southern California.
The McLane Law Firm
Here are some mistakes to avoid, so that your business is not the subject of endless commentary by talk show hosts, and your family members are able to enjoy Thanksgiving...
Shearman & Sterling LLP
On April 1, 2014, New York State enacted a new budget, which includes legislation that makes significant changes to New York tax law.
Holland & Knight
The IRS announced substantial changes to both the Streamlined Filing Compliance Procedures for Non-Resident, Non-Filer Taxpayers and the OVDP.
McDermott Will & Emery
2014 presents particular challenges with respect to the Report of Foreign Bank and Financial Accounts.
Reed Smith
The New York State Legislature has passed—and Governor Cuomo is expected to sign—a 2015-2016 Budget Bill (the "Budget Bill") that contains significant changes to the New York State and City tax law...
Dentons (US)
President Obama is expected to sign bill extending tax provisions that expired at end of 2013.
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