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Mayer Brown
The US Internal Revenue Service has released a Chief Counsel Memorandum in which it struck down a financial institution's attempt to deduct costs incurred in gathering assets to be held in a securitization structure.
Kirkland & Ellis International LLP
Fifteen members of the U.S. House of Representatives sent a letter to the U.S. Department of the Treasury in December urging it to release guidance for carbon capture projects under section 45Q of the tax code.
Pryor Cashman LLP
Through the lens of his extensive expertise in professional services malpractice, Partner James S. O'Brien, Jr. conducted an analysis ...
Dickinson Wright PLLC
The IRS requires all Forms 1023 (Applications for Recognition of Exemption Under 501(c)(3)) to be filed electronically through www.pay.gov as of January 31, 2020.
Womble Bond Dickinson
The South Carolina Department of Revenue has released the 2020 county tier rankings for all South Carolina counties.
Mayer Brown
On October 8, 2019, the US Internal Revenue Service released proposed regulations addressing the US federal tax consequences of replacing an interbank offered rate (IBOR)
Mayer Brown
On January 31, 2020, the OECD reported significant steps in advancing Pillar One, its approach for the taxation of the digital economy.
Ropes & Gray LLP
Microsoft Ruling Highlights Need To Document Biz Decisions.
Ropes & Gray LLP
In Tax Notes Federal, Bob Kane Examines QSub Dispositions.
Pillsbury Winthrop Shaw Pittman LLP
The saga continues in Arizona v. California, Arizona's U.S. Supreme Court challenge of California's tax reach, but signs are strong it may be ending soon.
Holland & Knight
In Part 1, the concept and rationale of tax affecting was discussed.
Pillsbury Winthrop Shaw Pittman LLP
The Massachusetts Supreme Judicial Court held that sales tax applied to subscription fees for three online Citrix products, "GoToMyPC," "GoToAssist" and "GoToMeeting," ...
Gibson, Dunn & Crutcher
Partners contributing capital to a partnership often require a preferred return on their investment.
Withers LLP
Since 1942, a US taxpayer who received alimony or separate maintenance was required to include it as taxable income unless the parties agreed that it would not be tax deductible for the payor.
Pillsbury Winthrop Shaw Pittman LLP
On January 29, 2020, the U.S. Court of Appeals for the Seventh Circuit held the Tax Injunction Act did not bar a federal lawsuit ...
Stites & Harbison PLLC
On December 19, 2019, nearly two years to the day since the enactment of the Opportunity Zones legislation (Pub. L 115-97), the U.S. Treasury Department
Holland & Knight
For some time, "tax affecting" the earnings of a pass-through entity (PTE) by the U.S. Tax Court has been disallowed in the valuation of PTEs for federal tax purposes.
DLA Piper
On January 31, 2020 the OECD published an update statement (the Statement) on the Digital Tax Initiative, highlighting progress on the scope of the new taxation rights...
Dentons
On January 31, 2020, the OECD/G20 Inclusive Framework on BEPS released an update on its efforts to effect major changes in international tax rules.
Hogan Lovells
Driven by ever-advancing technologies, today's multinationals need to quickly adapt to new ways of doing business — a process that can often leave them more vulnerable to risk including tax and transfer pricing, ...
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