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In May 2021, President Biden's administration released a $6 trillion budget proposal for the coming fiscal year (Budget), including $3.6 trillion of tax increases over 10 years and generous tax credits to incentivize clean energy and certain infrastructure projects.
Cadwalader, Wickersham & Taft LLP
On September 15, 2021, the House Ways and Means Committee approved tax provisions for proposed inclusion in the Build Back Better Act (the BBBA)...
Cadwalader, Wickersham & Taft LLP
This chart compares the Biden Administration's Fiscal Year 2022 Revenue Proposals (the Greenbook), which we discuss here, to the tax proposals in the Build Back Better Act (BBBA) approved by the ...
Cooley LLP
Last week, the House Ways and Means Committee announced its consideration of federal tax legislative proposals that include reducing the exclusion from income of gain on the sale of qualified...
Holland & Knight
Since 2017, the Internal Revenue Service (IRS) Large Business and International Division (LB&I) has shifted its audit efforts to issue-based examinations...
Holland & Knight
•The United Kingdom and the U.S. Competent Authorities have entered into a Competent Authority Agreement (the Agreement) under the bilateral U.K.-U.S. Income Tax Treaty (the U.K. Treaty)
Mayer Brown
The Biden administration has set forth an array of big ticket proposals since taking office and at least one thing seems to be clear: increased enforcement by the Internal Revenue Service (the "IRS") is on the horizon.
Covington & Burling
In wrapping up our three-month long series on the ABCs of the AJP that commenced on Earth Day, we offer some final reflections on the progress and outlook for this monumental public policy initiative.
Ruchelman PLLC
For U.S. tax purposes, gain or loss upon a sale or exchange of property is generally sourced based on the tax home of the seller. For a foreign person investing in a partnership...
Ruchelman PLLC
U.S. estate tax planning is said to be among the most complicated aspect of tax planning because of the numerous moving parts and the changing needs and objectives of the family.
Shipman & Goodwin LLP
This new law allows Connecticut residents to take credits for income taxes paid to another state that has either a convenience of the employer rule or a COVID-19 pandemic-like convenience rule...
Mayer Brown
In February 2021, the Organisation for Economic Co-operation and Development issued a handbook linked with the official roll-out of its International Compliance Assurance Programme.
Morrison & Foerster LLP
This week, we take a look at an opinion examining whether the Department of Labor can be held to workers' arbitration agreements, and a decision considering whether courts have jurisdiction...
Holland & Knight
Divorce is not a topic most clients or tax advisors enjoy discussing.
Mayer Brown
As discussed in prior blog posts, Amount A is a proposed new taxing right over a share of residual profit of MNE groups that fall within its defined scope.
Ice Miller LLP
Annually, retirement plans are required to provide benefit recipients an opportunity to update their federal income tax withholding for benefit payments that are not eligible rollover distributions...
Ropes & Gray LLP
In this Ropes & Gray podcast, tax partners Adam Greenwood and Dan Kolb, and asset management partner Isabel Dische discuss the recently finalized ECI withholding regulations...
Frost Brown Todd
In an earlier article titled "Rollover Equity Transactions 2019," we discussed the various business and tax issues associated with transactions involving private equity (PE) buyers...
Fenwick & West LLP
This client alert is intended to remind you of certain year-end reporting requirements under Section 6039 of the Internal Revenue Code of 1986.
Ruchelman PLLC
Mr. Z is a U.S. resident under Code §7701(a)(30) for purposes other than the foreign tax credit. He is a Green Card Holder
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