Mondaq USA: Tax
Friedman LLP
The sourcing of wages has become a major concern for non-resident employees of New York businesses given the number of them now seeking to telecommute at least on a part-time basis.
McDermott Will & Emery
On July 24, 2015, the New York Department of Taxation and Finance published guidance on the sales and use tax exemption for "general aviation aircraft," effective September 1, 2015.
Seyfarth Shaw LLP
Fee waivers by partners for services rendered to their partnerships will now be subject to scrutiny by the Internal Revenue Service (the "IRS")...
Morgan Lewis
The proposed regulations may have a significant impact on certain "management fee waiver" arrangements that have become commonplace in the investment management industry.
Dykema Gossett
Information returns and payee statements subject to these penalties include Forms 1099, 1098, W-2, 1042-S, as well as the new Forms 1094-B, 1095-B, 1094-C, and 1095-C required under the Affordable Care Act.
McDermott Will & Emery
As more and more states offer refundable tax credits to induce economic development, it is critical for businesses weighing incentive offers to take into consideration the federal income tax implications of an award.
Proskauer Rose LLP
The guidance provided in the Memorandum warrants careful consideration by corporate investors with any current or possible future tax nexus to New York State and/or New York City.
McGuireWoods LLP
The amount by which Sen. Mark Warner (D-VA) said he wanted to reduce, or "haircut," all of the 50-plus tax provisions known as extenders.
McDermott Will & Emery
State brownfield tax credit programs encourage remediation of contaminated property that might otherwise remain abandoned.
Stoll Keenon Ogden PLLC
In Commonwealth v. Petrotek, the Kentucky Court of Appeals considered the calculation of tax assessments on unmined oil reserves.
Reed Smith
On June 9, the Commonwealth Court issued a decision holding that the taxpayer's amended return did not qualify as a "petition for refund" and, therefore, the taxpayer did not timely request a refund of overpaid taxes.
McDermott Will & Emery
On Tuesday, July 14, 2015, at their Annual Meeting the Uniform Law Commission (ULC) completed their first reading of the Revised Uniform Unclaimed Property Act.
Stoll Keenon Ogden PLLC
In Pike County Fiscal Court v. Utility Management Group, LLC,1 the Kentucky Court of Appeals considered whether a change to Kentucky's Open Records Act was merely a clarification—and thus would apply retroactively—or a substantive change to the law.
Proskauer Rose LLP
On 8th July 2015, the UK Government announced several changes to UK tax legislation that will affect those holding carried interest in fund structures which utilise at least one partnership (including a limited partnership), and further changes that will particularly impact UK tax-resident individuals who are not domiciled in the UK for tax purposes ("non-doms").
Mayer Brown
It's been a long hard road for barrier options.
Grant Thornton LLP
The Senate Finance Committee released five reports from its tax reform working groups this week that offer recommendations for international and business tax reform.
Grant Thornton LLP
The House of Representatives voted 312 to 119 on July 15 to approve a highway spending bill that would raise $5 billion with a revenue title that expands reporting on mortgage interest...
Grant Thornton LLP
The Tax Court ruled that a couple's jointly filed Form 1040 was not a valid return because the agent appointed by the taxpayers to sign the return was not properly authorized.
Grant Thornton LLP
The IRS on June 16 announced new procedures for obtaining estate tax closing letters.
Grant Thornton LLP
The Eighth Circuit Court of Appeals upheld a Tax Court decision sustaining deficiencies and penalties against taxpayers who sought to use their self-directed IRA plans to fund a business venture.
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Dentons (US)
Newcomers to the United States on temporary visas may be unpleasantly surprised at the income tax consequences.
Withers LLP
On June 4, 2015, following extensive negotiations between the legislature and the Governor's office, the Connecticut General Assembly passed H.B. 7061 (the "Budget Bill") into law.
McDermott Will & Emery
FATCA went into effect on July 1, 2014, after numerous delays and multiple rounds of administrative guidance.
Collins Barrow National Incorporated
If you are a U.S. citizen living outside of the United States and you have not been filing your U.S. personal income tax and financial reporting forms, it is time to consider your options.
Grant Thornton LLP
On April 27, Missouri enacted legislation authorizing the Missouri Department of Revenue to administer a tax amnesty program from September 1 to November 30, 2015.
Reed Smith
As a result of two rulings, each effective July 1, 2015, the city of Chicago will attempt to tax the "Cloud" more directly and comprehensibly than any other U.S. jurisdiction.
The McLane Law Firm
Prior to the current Massachusetts estate tax system, Massachusetts was a "sponge tax" state, where the Massachusetts estate tax was directly linked to the federal estate tax.
Fox Rothschild LLP
California lawmakers recently introduced SCA 5, a new proposal of an old idea to create a "split-roll" property tax. The proposed constitutional amendment would remove Proposition 13's limits on property taxes for commercial and industrial properties.
Herrick, Feinstein LLP
There are many reasons a private collector would want to loan a work of art to a museum.
Friedman LLP
The sourcing of wages has become a major concern for non-resident employees of New York businesses given the number of them now seeking to telecommute at least on a part-time basis.
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