ArticleU.S. Signs FATCA IGA With FranceBloomberg BNA reports that the Treasury Department announced on November 14, 2013, that the U.S. and France have signed a Model 1 FATCA IGA.United StatesTaxBakerHostetler
ArticleU.S. Trusts With Israeli Beneficiaries Now Taxable – What You Need To Know About The New Law And The Decisions That Must Be Made In 2014Until 2014, Israel generally exempted from its income tax any trust that had been created by one or more of foreign persons, even though one or more beneficiaries were Israeli residents. United StatesTaxFox Rothschild LLP
ArticleWays And Means Committee Kicks Off New Session With Hearing On Pro-Growth ReformThe Committee on Ways and Means announced last week that its first hearing of the new year will focus on pro-growth tax policies.United StatesTaxGrant Thornton LLP
ArticleWhen Down The Hall Becomes Across State Lines—Part 1Many people relocated to a different state as Covid-19 pandemic restrictions intensifiedUnited StatesTaxRopes & Gray LLP
ArticleIRS Says Cryptocurrency Revenue Ruling ‘Speaks For Itself'In a recent Tax Notes article, tax associate Franziska Hertel provides commentary on the October 2019 IRS guidance that discusses two cryptocurrency hard fork situations:...United StatesTechnologyRopes & Gray LLP
ArticlePodcast: Digital Taxation - Implications For EU Technology CompaniesDigital Taxation - Implications for EU Technology Companies.European UnionTaxRopes & Gray LLP
ArticleEquity Plans: Global DevelopmentsThis White Paper highlights select recent developments in certain countries that could have implications for employee equity plans offered by multinational companies to employees in such jurisdictionsGlobalStrategyJones Day
ArticleHong Kong Agrees In Substance To FATCA IGAOn May 9, 2014, the U.S. Treasury announced that Hong Kong had agreed in substance on a Model 2 FATCA IGA. GlobalTaxBakerHostetler
ArticleWhen Down The Hall Becomes Across State Lines—Part 2Many people relocated to a different state as Covid-19 pandemic restrictions intensified. That relocation may have lasted much longer than was anticipated and may have resulted in an unintended ...United StatesCoronavirus (COVID-19)Ropes & Gray LLP
ArticleComplaint About Foreign Tax Violations Sunk Under SOXOn February 12, 2014, the Fifth Circuit in Villanueva v. U.S. Department of Labor held that an employee did not engage in protected activity under SOX when he reported alleged violations of Columbian tax laws to U.S. executives at his employer. United StatesEmployment and HROrrick
ArticleEmployee Benefits E-Update: Updated Cost-Of-Living Adjustments For 2016 Issued For Your Retirement Plan AdministrationThe Internal Revenue Service has announced its annual cost-of-living adjustments for 2016.United StatesEmployment and HRIce Miller LLP
ArticleIRS Issues Cost Of Living Adjustments To Retirement Plan LimitsThe US Internal Revenue Service (IRS) has just issued the cost of living adjustments for various retirement plan limitations that will take effect either on January 1, 2013 or for the 2013 plan year.United StatesEmployment and HRDentons
ArticleNew IRS Guidance Regarding Same-Sex Spouses: Employer Action NeededThe U.S. Supreme Court found the provisions of the "Defense of Marriage Act" was unconstitutional (the "Windsor Decision").United StatesEmployment and HRPatterson Belknap Webb & Tyler LLP
ArticleIRS Releases Additional Domestic Content Bonus Credit GuidanceThe IRS on May 16, 2024, released Notice 2024-41, which modifies the existing domestic content safe harbor in Notice 2023-38. Importantly, Notice 2024-41...United StatesEnergy and Natural ResourcesHolland & Knight
ArticleLawmakers Signal Support For Renewable Energy Tax CreditsThrough our Viewpoints series, Riveron experts share their opinions on current topics, business trends, and industry news.United StatesEnergy and Natural ResourcesRiveron
ArticleIPI Mid-Year ForumTransactional Tax Department Chair and Family Offices Co-Chair Saul Rudo, and Private Wealth Partner Abby Feinman...United StatesFamily and MatrimonialKatten
ArticleProtect Your Assets By Having A Will Or Trust In Place In 2019, each individual may gift $15,000 to another individual in 2019, without filing a Form 709 Federal Gift Tax Return. United StatesFamily and MatrimonialDickinson Wright PLLC
ArticleConsidering Making A Qualified Opportunity Zone Investment?Qualified Opportunity Zones are a hot topic in the tax and business world, and are an opportunity that span into almost any business market. United StatesFinance and BankingLowndes
ArticleUK House Of Lords EU Committee Report On European Commission’s Financial Transaction Tax ProposalsOn December 10, the UK House of Lords EU Sub-Committee on Economic and Financial Affairs published a follow-up report to its March 2012 report on the European Commission’s proposals for a financial transaction tax.United StatesFinance and BankingOrrick
ArticlePaid Overpayments, Settlements Could Be Tax DeductiblePaying a settlement or overpayment to the government or a payer is never pleasant.United StatesFood, Drugs, Healthcare, Life SciencesWaller Lansden Dortch & Davis