Mondaq USA: Tax
Proskauer Rose LLP
Yesterday afternoon, the House of Representatives passed the Tax Cuts and Jobs Act (H.R. 1). The House bill is identical to the draft bill approved by the House Ways and Means Committee on November 10.
Morrison & Foerster LLP
The driving force behind much of state tax reform in the past has been the goal of uniformity among the states.
Stroock & Stroock & Lavan LLP
This Stroock Special Bulletin includes two tables that compare the annualized tax rates for tax years 2016/17 and 2017/18.
Ropes & Gray LLP
On Thursday, November 16, 2017, House and Senate legislators took significant steps towards achieving the most extensive tax reform in over a decade, ...
Cadwalader, Wickersham & Taft LLP
A simplified 1.4% private foundation excise tax on investment income. Currently, private foundations are subject to a 2% excise tax on net investment income (lowered to 1% in certain circumstances).
Ruchelman PLLC
On August 11, 2017, the O.E.C.D. released comments on the draft 2017 updates to the O.E.C.D. Model Tax Convention prepared by the Committee's Working Party 1 and published on July 11, 2017.
Foley & Lardner
Yesterday, the House passed the Tax Cuts and Jobs Act (TCJA) along party lines. As we discussed in our prior blog post here, the TCJA extends the ITC with respect to certain "orphaned" technologies ...
Reed Smith
On November 16, 2017, the Tax Court of New Jersey issued a ruling in Spirit Halloween Superstores, Inc. v. Director, Division of Taxation, concerning the sourcing of sales of tangible personal property for sales tax purposes.
Sheppard Mullin Richter & Hampton
Earlier today the House of Representatives voted on and passed the Tax Cuts and Jobs Act. If passed by the Senate, the Act would significantly change the current federal income tax regime in the United States.
Fenwick & West LLP
Paving the way for a net-win for technology companies, Senate Finance Committee Chairman Orrin Hatch (R-Utah) released a modified chairman's mark to the Tax Cuts and Jobs Act ...
Ruchelman PLLC
The painting you bought when you were a student may worth something today. Or maybe you have accumulated a collection of artwork that has a significant value.
Foley & Lardner
Last week we wrote in our blog that the House Tax Cuts and Job's Act (TCJA) appeared to override IRS guidance that wind developers relied on to show that they started construction ...
Proskauer Rose LLP
It should be noted that while the estate tax exemption is portable among spouses at death, the GST tax exemption is not portable.
McDermott Will & Emery
The inclusion of the CBMTRA is a very significant positive development for all producers of alcoholic beverages, but particularly for small brewers, distillers and wineries.
Ostrow Reisin Berk & Abrams
Estimating state taxes is generally easier when you operate in only one state. However, manufacturers and distributors that cross state lines may be subject to taxes ...
Ruchelman PLLC
The current international tax system was established on principles dating back to the first half of the 19th century, when the internet did not exist and the economy mostly consisted of brick-and-mortar stores.
Ruchelman PLLC
The Johannesburg Tax Court reached a similar conclusion, albeit along a different path, in a case that addressed a matter involving a U.S. service provider.
Dentons is covering all of the latest news on the various tax reform plans that the United States Congress is currently considering.
Holland & Knight
It has been a busy week in Washington, D.C., as Congress works its way through tax reform.
On Nov. 9, 2017, the Joint Committee on Taxation released its "Description of the Chairman's Mark of the Tax Cuts and Jobs Act" (the "JCT Description").
Latest Video
Most Popular Recent Articles
Proskauer Rose LLP
Today, the Republicans in the U.S. House of Representatives released their long-anticipated tax reform bill, entitled the "Tax Cuts and Jobs Act".
Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
Last week, the long-awaited proposed bill for a comprehensive reform of the U.S. tax code (the "Proposed Tax Reform") was finally released.
Reed Smith
The Department's release of ST 2017–02 comes on the heels of the enactment of Ohio House Bill 49 earlier this year.
McDermott Will & Emery
As part of Governor Jerry Brown's 2017 budget bill, the California SBE was stripped of its functions that had been authorized by statute, leaving principally property tax matters deriving from...
Miles & Stockbridge
The taxpayer received rental income in connection with such operations.
Lowndes, Drosdick, Doster, Kantor & Reed, P.A.
The House Republican's tax reform bill – the Tax Cuts and Jobs Act – was released today. This bill is 429 pages (this is simplifying?) and provides for extensive tax reform.
Moritt, Hock & Hamroff LLP
The United States Internal Revenue Service will soon begin implementing a new tactic for collecting delinquent taxes.
Stroock & Stroock & Lavan LLP
On November 2, 2017 the House Republicans finally unveiled their proposed comprehensive tax reform plan (the "GOP Plan" or the "Plan").
Herrick, Feinstein LLP
To facilitate real estate development projects, the public sector often seeks to structure its public-private transactions through a ground lease.
Arnold & Porter Kaye Scholer LLP
The tax reform proposals under consideration in both houses of Congress threaten to upend longstanding executive compensation practices.
Article Search Using Filters
Related Topics
Mondaq Advice Center (MACs)
Popular Authors
Popular Contributors
Up-coming Events Search
Font Size:
Mondaq on Twitter
In association with