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Searching Content indexed under Withholding Tax by Proskauer Rose LLP ordered by Published Date Descending.
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Section 1446(f) Proposed Regulations: Key Guidance On Partnership Interest Transfers By Non-U.S. Persons
On May 13, 2019, the IRS and Treasury Department published proposed regulations providing guidance on the rules imposing withholding and reporting requirements under the Code on dispositions of certain partnership interests ...
United States
6 Jun 2019
2
UK Tax Round Up - March 2019
At the end of February, the Court of Justice of the European Union (CJEU) issued two judgments addressing the circumstances ...
European Union
11 Apr 2019
3
Proposed Rental Business Safe Harbor Under Section 199A
On January 18, the Internal Revenue Service ("IRS") and the U.S. Department of the Treasury issued final regulations on the "pass through" deduction under section 199A[1] of the Internal Revenue Code (the "Code").
United States
13 Feb 2019
4
FATCA: Significant Relief In New Proposed Regulations
On December 13, 2018, the Internal Revenue Service (the "IRS") and the U.S. Department of the Treasury (the "Treasury") issued proposed regulations
United States
21 Dec 2018
5
UK Budget – Some Key Changes
The UK Budget took place on 29th October.
UK
5 Nov 2018
6
Tax Reform – I.R.S. Updates Withholding Tax Guidance On Sales Of Partnership Interests
On April 2, 2018, the Internal Revenue Service ("IRS") released Notice 2018-29[1] (the "Notice"), announcing the intention of the IRS and the Department of the Treasury to issue ...
United States
14 May 2018
7
UK Tax Round Up: March 2018
Welcome to the March edition of the Proskauer UK Tax Round Up.
UK
28 Mar 2018
8
UK Tax Round Up
The first version of the Finance (No. 2) Bill 2017-19 was published on 1 December 2017. The majority of the Bill's content had been previously announced at the Autumn 2017 Budget ...
European Union
3 Jan 2018
9
UK Tax Round Up: October 2017
Welcome to the October 2017 edition of the Proskauer UK Tax Round Up. The past month has been a number of interesting case decisions among other developments.
UK
30 Oct 2017
10
UK Tax Round Up: September 2017
Welcome to the September 2017 edition of the Proskauer UK Tax Round Up.
UK
27 Sep 2017
11
IRS Updates FATCA FAQs, Addresses January Temporary Regulations
Question 21 provides temporary relief from the new requirement of providing a foreign TIN for calendar year 2017 in the absence of the withholding agent's actual knowledge that the beneficial owner...
United States
26 Apr 2017
12
A Quiet UK Budget for Asset Managers, But Other Recent Tax Changes Shouldn't Be Forgotten
After numerous UK tax changes affecting asset managers over the past few years – not least the wholesale re-vamping of the tax treatment of carried interest and other fund participations for investment fund managers ...
UK
21 Mar 2017
13
California "Waiting Time Penalties" Are Not Wages For Federal Income Tax Purposes
Our colleagues over at Proskauer's ERISA Practice Center Blog have noted that a recent IRS information letter confirms that "waiting time penalties" paid under California law are not wages...
United States
4 May 2016
14
IRS Confirms California "Waiting Time Penalties" Are Not Wages For Federal Income Tax Purposes
A recent IRS information letter confirms that "waiting time penalties" paid under California law are not wages for federal income tax withholding purposes.
United States
3 May 2016
15
California Employment Law Notes (July 2015)
Samantha Elauf, a practicing Muslim, wore a headscarf when she interviewed for a job with Abercrombie & Fitch.
United States
16 Jul 2015
17
Additional Post-Windsor Guidance – IRS Releases Optional Streamlined Procedures For Employers To Make Claims For Refunds Or Adjustment Of Overpaid Employment Taxes On The Value Of Benefits Provided To Employees’ Same-Sex Spouses
Continuing its implementation of the United States Supreme Court decision in U.S. v. Windsor, the Internal Revenue Service recently issued Notice 2013-61, which provides guidance for employers to make claims for refunds or adjustments of overpayments of Federal Insurance Contributions Act and Federal income tax withholding for 2013 and prior years with respect to certain fringe benefits and remuneration provided to same-sex spouses of employees.
United States
9 Oct 2013
18
United Kingdom And United States Conclude FATCA Intergovernmental Agreement
On September 12, 2012, the United Kingdom became the first government to enter into an agreement (the "Agreement") with the United States regarding the U.S. withholding tax regime commonly referred to as the Foreign Account Tax Compliance Act ("FATCA").
Worldwide
26 Sep 2012
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