Mondaq USA: Tax
Grant Thornton LLP
New Treasury guidance provides sweeping new proposed regulations that could greatly affect tax-advantaged capitalization strategies and various ordinary business transactions that involve related-party lending.
McDermott Will & Emery
The law clearly challenges the physical presence requirement under Quill, and that's precisely what the legislature intended.
Reed Smith
This morning, a declaratory action was filed challenging the constitutionality of South Dakota's sales and use tax economic nexus legislation, which is scheduled to take effect Sunday, May 1, 2016.
Fox Rothschild LLP
Starting a business can be both exciting and stressful for any new entrepreneur, and perhaps nothing adds more initial stress than the word "taxes."
Proskauer Rose LLP
A recent IRS information letter confirms that "waiting time penalties" paid under California law are not wages for federal income tax withholding purposes.
Foley & Lardner
Multinational groups can strip U.S. earnings away from U.S. taxation by having a domestic corporation issue debt and pay earnings out to foreign affiliates as deductible interest.
Butler Snow LLP
On April 18, 2016, the Mississippi Legislature passed Senate Bill 2858 and enacted the "Taxpayer Pay Raise Act of 2016."
Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
Earlier this month, the IRS and Treasury Department proposed new Treasury regulations (the "Proposed Regulations") under Section 385 of the Internal Revenue Code.
Grant Thornton LLP
Although the tax was recently delayed for two years, employers in all industries need to develop a strategy to comply and/or take action...
Fox Rothschild LLP
If your business is considering relocating to New Jersey, you may be eligible for a significant tax-credit award.
McDermott Will & Emery
Businesses that wish to take advantage of the grant conversion must elect to convert the grant into a tax credit by July 11, 2016.
Funding transportation infrastructure in California is becoming increasingly difficult, as diminished gasoline taxes and other state and federal funding sources continue to be insufficient to provide fully for burgeoning capital improvement needs and critical infrastructure gaps resulting from extended deferred maintenance of existing facilities.
Reed Smith
This update provides status changes for Washington, Blair and Lancaster Counties, along with a set of important deadlines and basic assessment appeal information.
Reed Smith
The only issue was whether the taxpayer qualified for the so-called "unreasonable exception" to addback of related-party interest expense.
Dentons (US)
The Department of Treasury has announced that it plans to finalize its rules on country-by-country reporting by June 30, 2016...
Morrison & Foerster LLP
On April 4, 2016, the Treasury Department and the Internal Revenue Service issued a sweeping package of new regulations intended to curtail inversion transactions
Reed Smith
Deflategate and the NFL's suspension of quarterback Tom Brady for 4 games has been the NFL's biggest news story of the past two years.
Fox Rothschild LLP
Wendy Wolff Herbert is featured in the Bloomberg BNA Tax Management Weekly State Tax Report, "New Jersey Estate Tax Debate Thickens: Higher Threshold or Five-Year Phaseout?"
Grant Thornton LLP
The Michigan Court of Appeals on Feb. 25 held that the Single Business Tax Act (SBTA) did not by implication repeal the apportionment election provision contained in the Multistate Tax Compact.
Grant Thornton LLP
The New Jersey Tax Court recently held that a nonprofit hospital was not entitled to an exemption from property tax assessed by the town of Morristown for the 2006-08 tax years.
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Kaye Scholer LLP
G20 finance ministers last week finally approved the wide-ranging "BEPS" reforms to the international tax system.
Holland & Knight
The Affordable Care Act (ACA) imposes new reporting requirements on applicable large employers, generally those employers with 50 or more full-time or full-time equivalent employees.
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.
Strasburger & Price, L.L.P.
Congress recently made permanent a tax break for taxpayers who invest in qualified small business stock (QSBS), granting a 0% tax rate on the first $10 million of gain...
Caplin & Drysdale
Beginning with the FBAR (FinCEN Report 114) for the 2016 year, the filing deadline for the FBAR will be April 15th with a six-month extension until October 15th available upon request.
Morrison & Foerster LLP
On April 4th, the IRS issued proposed regulations under Section 385 which could dramatically change how related-party indebtedness is treated for federal income tax purposes.
Dentons (US)
The proposed Department of Treasury regulations (REG-115452-14) under IRC section 707(a)(2)(A) set forth standards to determine when a payment arrangement to a partner shall be treated as disguised compensation.
Frankfurt Kurnit Klein & Selz
A new law, signed by the President on December 18, extends Section 181 of the Internal Revenue Code for film and television and expands it to cover live stage productions.
Stoll Keenon Ogden PLLC
Single-member LLCs ("SMLLCs") are curious and highly useful creatures. Much of that utility is based upon their ease of organization and the default federal tax treatment as disregarded entities.
Kramer Levin Naftalis & Frankel LLP
In a recent IRS Memorandum from the Office of the Chief Counsel, the IRS concluded that common "bad boy guarantees" may cause otherwise nonrecourse loans to be treated as recourse loans for tax purposes.
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