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Compensation clawbacks can raise difficult, and often adverse, tax issues for employees and other service providers. Specifically, for clawbacks that are effected on a gross...
Capes Sokol
Missouri law requires every county assessor (and the St. Louis City Assessor) to reassess the value of each property within their jurisdiction during the spring of every odd-numbered year.
Withers LLP
It has been called the most exclusive club on the planet. When Warren Buffett and Bill Gates launched the Giving Pledge in 2010, they had persuaded 40 billionaires – themselves...
Gray Reed & McGraw
United States citizens and residents are often not aware of the myriad of foreign information return filing obligations that exist under federal tax laws.
Cadwalader, Wickersham & Taft LLP
The Inflation Reduction Act of 2022 (the "IRA") now allows firms to develop and sell clean energy tax credits.
Cadwalader, Wickersham & Taft LLP
The recent Upper Tribunal ("UT") decision in JTI Acquisitions Company (2011) Ltd v HMRC [2023] UKUT 194 (TCC) has further illuminated the interpretation and application of the "unallowable purposes" rule in the UK's loan relationships legislation.
Cadwalader, Wickersham & Taft LLP
Liberty Global Inc. ("LGI") avoided tax from the sale of a Belgian subsidiary by claiming a dividends received deduction for the entire amount of $2.6 billion in gain.
Greenberg Glusker Fields Claman & Machtinger
Section 1202 of the tax code is a little-known secret that offers substantial benefits for investments in small businesses, including tax-free gains on the sale of qualified small business stock...
Schulte Roth & Zabel LLP
The nonprofit sector is a critical part of the US civic infrastructure, and nonprofit organizations play a vital role in delivering services, strengthening communities, and facilitating civic engagement.
Cadwalader, Wickersham & Taft LLP
Earlier in the summer, the Supreme Court announced a new case on its docket for the upcoming term, Moore v. United States, which we discussed.
Capes Sokol
Many Missouri property owners have discovered that their property values have increased – at least according to their county assessors.
The Organisation for Economic Cooperation and Development (OECD) issued the latest annual Corporate Tax Statistics, a report covering over 160 countries and jurisdictions that includes two years...
The IRS recently issued its 2024 cost-of-living adjustments for more than 60 tax provisions. With inflation moderating slightly this year over last, many amounts will increase...
Foley & Lardner
Because the facts of the case are unusual, we do not anticipate that the opinion should materially impact current market practices of most private funds, including credit funds.
Taft Stettinius & Hollister
The numerous technical requirements for qualifying and maintaining status as an S corporation create many opportunities for loss of S corporation status.
Tracking various state sales tax laws, changes and credits can be complex and lead to missed opportunities. While most states offer sales and use tax exemptions for certain purchases by manufacturers...
Gray Reed & McGraw
Taxpayers who participate in international transactions potentially subject themselves to a panoply of international information return filing obligations.
Capes Sokol
Preventing a late or invalid S corporation election or termination is a high priority for S corporations, their owners, and their advisors.
The end of the tax year for calendar-year law firms is just around the corner. Now is the time to take those last-minute steps that can reap significant tax savings on your 2022 return.
Ropes & Gray LLP
On November 13, 2023, the Department of the Treasury and IRS released the first installment of long-awaited Proposed Regulations (REG-142338-07) providing guidance on certain tax rules...
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