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Searching Content indexed under Tax by WilmerHale ordered by Published Date Descending.
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1
USTR Launches Section 301 Probe Of France's Digital Services Tax
The Office of the U.S. Trade Representative ("USTR") announced on July 10 the initiation of an investigation under Section 301 of the Trade Act of 1974 into France's digital services tax ("DST").
United States
17 Jul 2019
2
Revaluations In Upper-Tier Partnerships — An Alternative Approach
Section 704(c)(1)(A) is a seemingly modest provision.
United States
5 Jul 2019
3
Don't "Leave" It To The Last Minute—Deadlines For Massachusetts Employers Near
On May 24, 2019, the new Department of Paid Family and Medical Leave (the department) held a hearing on the proposed regulations implementing its namesake law.
United States
10 Jun 2019
4
The Section 4960 Excise Tax: Application To Tax-Exempt And Affiliated Taxable Entities
Federal tax law changes enacted with the Tax Cuts and Jobs Act of 2017 may require tax-exempt organizations to reevaluate their compensation practices, particularly with respect to employee severance.
United States
6 Jun 2019
5
Remote Vendors' Sales Tax Obligations After Wayfair
On June 21, 2018, the US Supreme Court issued its decision in South Dakota v. Wayfair, Inc., overruling the Quill physical presence nexus test for collection of sales and use taxes by remote vendors.
United States
4 Jul 2018
6
In Case You Missed It: Launch Links - Week of April 22, 2018
Some interesting links we found across the web this week:
United States
30 Apr 2018
7
Tax Act: Taxation Of Fringe Benefits After Tax Reform
The Tax Act makes changes to the tax treatment of fringe benefits that impact both employers and employees. Employers are now denied certain deductions to which they were previously entitled ...
United States
15 Jan 2018
8
Tax Act: New Laws Affecting Tax-Exempt Organizations
The Tax Act contains a number of provisions that significantly affect tax-exempt organizations, in some cases to degrees not seen in decades.
United States
15 Jan 2018
9
Tax Act: Deductibility Of Executive Compensation After Tax Reform
Section 162(m) of the Code generally disallows the deduction of compensation in excess of $1 million paid by a public company to a "covered employee" in any single taxable year.
United States
15 Jan 2018
10
Tax Act: Significant International Provisions
Prior to the Tax Act, the principal method for avoiding the double taxation of overseas corporate earnings—once by the local country and a second time by the United States ...
United States
15 Jan 2018
11
Tax Act: Key Issues For Corporate Taxpayers, Including Changes In Rules Related To Net Operating Losses And Interest Deductions
In an effort to be competitive with other nations, the Tax Act provides comprehensive reform of the taxation of corporations.
United States
15 Jan 2018
12
Tax Act: Key Issues For Pass-Through Entities, Including The Carried Interest
General. The new Section 199A generally provides that for taxable years beginning after December 31, 2017, and before December 31, 2025, taxpayers other than corporations ...
United States
15 Jan 2018
13
Tax Act: New Opportunity To Defer Income From Certain Private Company Equity Grants
The new Section 83(i) of the tax code, enacted as part of the Tax Act, allows certain private company employees to elect to defer, solely for income tax purposes and for a period of up to five years ...
United States
15 Jan 2018
14
Tax Cuts And Jobs Act Summary
On December 22, 2017, President Trump signed sweeping tax reform legislation (H.R. 1) into law. The new law, commonly known as the Tax Cuts and Jobs Act (the "Tax Act"), makes significant changes ...
United States
15 Jan 2018
15
Massachusetts Issues Proposed Regulations Requiring Remote Sellers to Collect Sales Tax
We previously reported to you that the Massachusetts Department of Revenue (DOR) had revoked Directive 17-1 requiring the collection of Massachusetts sales and use taxes by Internet vendors that meet certain sales thresholds in Massachusetts.
United States
15 Aug 2017
16
Massachusetts Revokes Directive Requiring Remote Sellers To Collect Sales Tax
Before being adopted, the proposed regulations will be open to public notice, comment, and hearing in accordance with the rulemaking process under M.G.L. c. 30A.
United States
12 Jul 2017
17
Massachusetts Requires Remote Sellers to Collect Sales Tax Beginning July 1, 2017
The Massachusetts Department of Revenue (DOR) recently issued guidance under which it will require the collection of Massachusetts sales and use taxes by remote sellers that meet certain sales thresholds in Massachusetts.
United States
8 Jun 2017
18
German Cum/Ex-Trades: Enhanced Risks And Industry-Wide Challenges
The German and international financial industries and their advisors have come under new pressure to investigate so-called 'cum/ex' trades conducted between 2000 and 2012.
Germany
8 Mar 2016
19
Tax Matters Facing Foreign Startups Who Want to Come to the US (Video Content)
The tax structure for a foreign company coming to the US is essential to making sure the transaction is tax-free.
United States
8 Mar 2016
20
IRS Issues Guidance On The Applicability Of Section 162(m) To CFO Compensation
The IRS recently informally revised its guidance regarding which officers of public companies must be considered when determining the compensation deduction limitation of Section 162(m) of the Internal Revenue Code and applied the limitation to CFOs of certain smaller public companies.
United States
23 Nov 2015
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