Mondaq USA: Tax
Morrison & Foerster LLP
In Luxembourg the Economic and Financial Affairs Council has achieved a political agreement on proposed amendments to the EU Parent-Subsidiary Directive.
Sheppard Mullin Richter & Hampton
After more than a decade of trying to gain traction on Capitol Hill, brick-and-mortar retailers could be close to leveling the playing field with online merchants.
Day Pitney LLP
We continue to believe that passing property in trust for both a surviving spouse and descendants offers the most benefit to your family.
Grant Thornton LLP
The Illinois Department of Revenue recently has adopted final rules concerning the sourcing of sales for local retailers’ occupation tax purposes.
Grant Thornton LLP
The Michigan Supreme Court has clarified the actions that a taxpayer must take under Michigan law to trigger the accrual of interest on a tax refund.
Ostrow Reisin Berk & Abrams
It is common for manufacturers and distributors to be family-owned. Unfortunately, it is also common for owners to let estate planning fall by the wayside.
McDermott Will & Emery
A New York City Tax Appeals Tribunal Administrative Law Judge (ALJ) recently ruled in favor of Aetna, Inc. (Aetna) on whether a health maintenance organization (HMO) was "doing an insurance business" in New York State, thereby exempting it from the New York City General Corporation Tax (GCT).
Morrison & Foerster LLP
The media have been abuzz with reports on the latest so-called "inversion" transactions shifting a U.S.-based multinational corporation’s tax residence offshore.
McGuireWoods LLP
1,537 is the number of news stories published online just within the last week related to U.S. corporate "inversions".
Frankfurt Kurnit Klein & Selz
Taxpayers with undisclosed offshore financial assets or income may be interested to learn of changes to the IRS's Offshore Voluntary Disclosure Program ("OVDP") - an initiative designed to encourage people to bring offshore assets into the U.S. tax system.
Duane Morris LLP
The Pennsylvania Department of Community and Economic Development has awarded 15 projects in 10 counties in Pennsylvania the first $3,000,000 of Pennsylvania Historic Preservation Tax Credits.
Grant Thornton LLP
The House passed a measure to make bonus depreciation permanent by a vote of 258–160 on July 11.
Grant Thornton LLP
The House and Senate tax writing committees have approved different packages of revenue offsets to pay for a short-term extension of highway funding.
Grant Thornton LLP
The Supreme Court ruled that a taxpayer has a right to conduct an examination of IRS officials regarding their reasons for issuing a summons.
Grant Thornton LLP
The Fifth Circuit Court of Appeals ruled that a taxpayer is allowed to adjust base period expenses if projects or costs for the credit year are determined to not be qualified.
Grant Thornton LLP
The Michigan Supreme Court has held that a purchaser of tangible personal property was not entitled to an exemption from Michigan use tax for sales tax paid.
Shearman & Sterling LLP
Circular 230 contains the ethical rules that govern practice before the IRS. On June 9, 2014 the IRS issued new regulations that make significant changes to Circular 230.
Shearman & Sterling LLP
The Organization for Economic Cooperation and Development recently held its annual tax conference in Washington, DC.
Shearman & Sterling LLP
On June 18, 2014, the IRS announced that it will permit resident US taxpayers to participate in its streamline OVDP filing compliance program.
Shearman & Sterling LLP
The Southern District of New York, in Schaeffler v. United States, recently denied a petition to quash an IRS summons for a tax memorandum.
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Holland & Knight
The IRS announced substantial changes to both the Streamlined Filing Compliance Procedures for Non-Resident, Non-Filer Taxpayers and the OVDP.
Grant Thornton LLP
The IRS issued the 2014 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes.
McDermott Will & Emery
2014 presents particular challenges with respect to the Report of Foreign Bank and Financial Accounts.
Reinhart Boerner Van Deuren S.C.
The purpose behind most revisions to Circular 230 has been to encourage practitioners to engage in quality and appropriate tax practice.
Fox Rothschild LLP
IRS Commissioner John Koskinen indicated that the IRS will most likely modify in the "very near future" its offshore voluntary disclosure program.
Ostrow Reisin Berk & Abrams
Cash contributions are fundamental sources of revenue for your organization; however, do not underestimate the importance and value of receiving gifts-in-kind.
Grant Thornton LLP
The IRS released the final version of Form W-8BEN-E, "Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)".
Shearman & Sterling LLP
The July 1, 2014 deadline is approaching for the implementation of certain requirements of foreign financial institutions and certain non-financial foreign entities under FACTA.
WTAS
Form 8938 (Statement of Foreign Financial Assets), introduced in 2011 as part of the Foreign Account Tax Compliance Act (FATCA), requires taxpayers to report their foreign assets, subject to minimum values, and indicate where the related income is picked up on their tax return.
Blank Rome LLP
With the recent expansion of Blank Rome’s Los Angeles office and the addition of a San Francisco office, the Private Client Group has planted its flag on the West Coast.
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