Searching Content indexed under Tax by Kramer Levin Naftalis & Frankel LLP ordered by Published Date Descending.
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Qualified Opportunity Fund Investments: Important Deadlines
The Qualified Opportunity Zone (QOZ) tax incentive program provides an opportunity for a taxpayer to defer and potentially eliminate the recognition of capital gains if,
United States
8 Jul 2019
Final Treasury Regulations Facilitate Foreign Subsidiary Credit Support
On May 23, the Department of the Treasury and the IRS published final regulations (the final regulations) under Section 956 of the Internal Revenue Code of 1986, as amended (the Code).
United States
18 Jun 2019
How The SEC's Proposed Amendments To Financial Disclosures For Acquisitions Will Affect High-Yield Bond Offerings
On May 3, the Securities and Exchange Commission (the SEC) proposed amendments to its rules governing financial disclosures relating to acquisitions and dispositions of businesses.
United States
30 May 2019
IRS Issues Additional Proposed Regulations On Qualified Opportunity Zones
On Dec. 22, 2017, the Qualified Opportunity Zone tax incentive program was signed into law as part of the Tax Cuts and Jobs Act of 2017. The goal of the Qualified Opportunity Zone program
United States
24 May 2019
Important Changes To NYS Transfer And Mansion Taxes
As part of the 2020 budget, the New York State Senate and Assembly enacted new revenue legislation, which included an increase to New York State's transfer tax and mansion tax on transfers
United States
12 Apr 2019
Funds Talk: January 2019
This article offers an overview of the different features of qualified opportunity funds and like-kind exchanges, and although both options may be used to alleviate your immediate tax burden,
United States
17 Jan 2019
A Qualified Opportunity Fund Or A 1031 Exchange? Timing Is Key
The 2017 Tax Cuts and Jobs Act created new tax incentives for investing in the U.S. Among these is an opportunity to defer capital gains tax by reinvesting such gains in qualified opportunity funds
United States
4 Jan 2019
Les enseignes aussi peuvent être exemptées de la Tascom
Vérifiant avec soin que son établissement de la rue d'Antibes répondait bien aux critères de la loi du 13 juillet 1972 destinée à venir en aide aux commerçants indépendants, Massimo Dutti se voit remboursé de trois ans de Tascom par le Conseil d'Etat !
United States
13 Dec 2018
Hardship Distributions – IRS Clarifies Bipartisan Budget Act Of 2018
The Bipartisan Budget Act of 2018 (BBA) made several changes with respect to Section 401(k) and 403(b) plans.
United States
10 Dec 2018
IRS Paves The Way For Lenders To Obtain Guarantees And Collateral From (And 100% Stock Pledges Of) Foreign Subsidiaries
Absent the applicability of the proposed regulations, such credit support generally would result in a taxable "deemed dividend" to the U.S. parent corporation borrower.
United States
20 Nov 2018
South Dakota v. Wayfair And The End Of Quill: Sales Tax Collection In A Digital Age
In a decision dated June 21 – South Dakota v. Wayfair – the Supreme Court held that no "physical presence" is required for a state to impose sales tax collection obligations on out-of-state vendors.
United States
24 Jul 2018
Kramer Levin Snapshot #20 - Mai-Juin 2018
Pierre Storrer – Derrière la DSP2: le règlement Authentification forte et Communication sécurisée, in Revue Banque n°820 de mai 2018
United States
19 Jul 2018
L'exonération de la plus-value de cession de la résidence principale applicable aux non-résidents fiscaux français!
Paris partner Pierre Appremont and counsel Samuel Drouin's article "L'exonération de la plus-value de cession de la résidence principale applicable aux non-résidents fiscaux français !"
9 Jul 2018
Plafonnement des frais et commissions directs et indirects imputés au titre d'une même souscription ouvrant droit à la réduction d'impôt IR-PME
Bien que son contenu reste sans surprise, cet arrêté était très attendu : en effet, la loi de finances pour 2018 avait introduit, au sein même de l'article 199 terdecies 0-A du Code général des impôts...
27 Jun 2018
Tax And Cryptocurrencies
The meteoric rise of cryptocurrencies has created a stir in the financial and investment communities.[1] The Securities and Exchange Commission, along with other regulatory bodies ...
United States
2 May 2018
Tax Reform Act Changes To CFC Attribution Rules
The recently enacted tax reform act significantly altered the U.S. taxation of foreign income. Perhaps most prominently, the Act allows U.S. corporations to fully deduct dividends received from...
United States
5 Apr 2018
Tortoise Launches Tax-Advantaged Social Infrastructure Fund
Tortoise launched the Tortoise Tax-Advantaged Social Infrastructure Fund, a closed-end interval fund it registered with the SEC in December 2017.
United States
4 Apr 2018
REITs And Their Shareholders Stand To Gain Under New Tax Law
In their article "REITs and Their Shareholders Stand to Gain Under New Tax Law," which appeared in the March 2, 2018, issue of Commercial Observer, Tax partner Barry Herzog and associate Rita Celebrezze D'Souza...
United States
14 Mar 2018
Impact Of The Tax Law On Estate Planning
President Trump signed sweeping tax legislation into law on Dec. 22, 2017, resulting in several significant changes to the wealth transfer tax system, effective as of Jan. 1, 2018.
United States
4 Jan 2018
SEC Releases Guidance On Near-Term Disclosure Regarding Effects Of New Tax Law
The tax reform signed into law by President Trump on Dec. 22 (the Tax Act) presents public companies with several accounting and disclosure challenges.
United States
3 Jan 2018
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