Mondaq USA: Tax
Seyfarth Shaw LLP
Accordingly, the five-year cycle program that plan sponsors and their advisors have come to know and love is over.
Kramer Levin Naftalis & Frankel LLP
On Sept. 14, the IRS released new guidance (Notice and Revenue Procedure) limiting the types of spinoffs eligible for private letter rulings, signaling mounting IRS concerns regarding transactions involving companies with significant passive assets.
Coblentz Patch Duffy & Bass LLP
Yes, it is possible to save hundreds of thousands of dollars per year on your commercial real estate property taxes!
Grant Thornton LLP
The taxpayer was formed as a wholly-owned subsidiary of a California-based operating company in 1999.
Foley & Lardner
On October 1, 2015, Japan commences application of its business-to-consumer ("B2C") ecommerce consumption tax ("JCT"), analogous to the EU electronic services VAT which commenced January 1 of this year. The JCT will require foreign businesses supplying certain electronic services and products from outside of Japan to customers inside Japan to collect and remit the current 8% JCT.
Reed Smith
On September 24, the Court of Appeal for the Second District heard oral argument in Lucent Technologies v. State Board of Equalization.
McDermott Will & Emery
The Affordable Care Act (ACA) added Code Section 4980I to the Internal Revenue Code.
Caplin & Drysdale
The Department of the Treasury and the IRS have published final regulations for private foundations that participate in foreign grantmaking.
Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
As students and scholars' status change from F-1, J-1 or other FICA exempt statuses to H-1B starting October 1, these employees will become subject to FICA taxes upon the effective date of their H-1B status.
Ostrow Reisin Berk & Abrams
Property taxes often represent a significant chunk of an owner's annual expenses.
Proskauer Rose LLP
On September 16, 2015, the IRS issued proposed regulations concerning the time and manner for donee organizations to file information returns that report required information about charitable contributions.
McGuireWoods LLP
Olefin Refining Companies Might Qualify for MLPs.
Grant Thornton LLP
On July 2, 2015, a Texas Comptroller Administrative Law Judge (ALJ) denied a taxpayer's refund request for a multistate exemption on the purchase of software licenses and software maintenance services.
Grant Thornton LLP
On September 10, 2015, the Indiana Tax Court granted a taxpayer's motion for summary judgment and held that the Indiana Department of Revenue could not require the taxpayer to file a combined return with non-resident affiliates.
Foley Hoag LLP
Prior to the issuance of the amended regulations, taxpayers may rely on the provisions of the IRS notice (Notice 2015-66).
Troutman Sanders LLP
The Department of the Treasury and the Internal Revenue Service ("IRS") intend to amend the Foreign Account Tax Compliance Act ("FATCA") regulations issued under chapter 4 of the Internal Revenue Code of 1986, as amended (the "Code").
Morrison & Foerster LLP
On September 17, 2015, the Internal Revenue Service released final and temporary regulations under Section 871(m), the Internal Revenue Code provision that treats "dividend equivalents" paid under certain contracts as dividends from sources within the United States and therefore subject to U.S. withholding tax if paid to a non-U.S. person.
Cantor & Webb P.A.
If you are a foreign executive moving to the United States for work, not only do you have to consider practical concerns like moving your family and finding a new residence...
Mayer Brown
To ease compliance burdens, the Notice provides that the IRS intends to make the pro rata rule for collateral that secures both grandfathered and non-grandfathered obligations optional.
Morrison & Foerster LLP
On September 14, 2015, the Internal Revenue Service ("IRS") issued Notice 2015-59 (the "Notice") and Revenue Procedure 2015-43 (the "Rev Proc"; together with the Notice, the "Spin-Off Guidance").
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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.
Grant Thornton LLP
Oklahoma has enacted legislation authorizing and directing the Oklahoma Tax Commission to administer a tax amnesty program, termed a "voluntary compliance initiative," from September 14 to November 13, 2015.
McDermott Will & Emery
FATCA went into effect on July 1, 2014, after numerous delays and multiple rounds of administrative guidance.
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.
Jones Day
The OECD's recent recommendations with respect to transfer pricing documentation and country-by-country reporting may have the most significant impact on multinational enterprises of all of the OECD's BEPS proposals.
Troutman Sanders LLP
Under current law, taxpayers who have mortgage debt canceled or forgiven after 2014 may be required to pay taxes on that amount as taxable income.
Foley & Lardner
Critics of the rule change claim the Obama Administration is making it easier for unauthorized immigrants to fraudulently work by obtaining SSNs.
Holland & Knight
A recent change in the tax law eases the compliance burden on U.S. taxpayers with foreign bank accounts.
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.
Fox Rothschild LLP
The Surface Transportation and Veterans Health Care Choice Improvement Act of 2015, which was signed by President Obama on July 31, includes a provision which increases the compliance burden for many estates.
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