The concept of domicile is key to determining an individual's liability for US estate tax purposes.

Many people come to California temporarily for work from outside the US and then end up becoming part of the great economy that encourages innovation and entrepreneurship for the long haul.

Materials from the presentation are available to IBA members on their website.

The Internal Revenue Service (IRS) has placed certain Malta-based pension plan arrangements on its annual "Dirty Dozen" list of "tax scams."

On September 21, 2020, the IRS and Treasury Department released final regulations under sections 864(c)(8) and 1446(f) of the tax code. These regulations finalize proposed regulations...

The global COVID-19 pandemic has fundamentally transformed how many of us live our lives. One of the most notable developments, perhaps, is how the outbreak has radically...

Effective January 1, 2025, Arizona property owners will no longer be required to collect and remit city Transaction Privilege Tax (TPT) on residential rental income for long-term stays of 30 consecutive days or more.

This tax would be reinforced by rules affecting payments between related parties and by denying certain treaty benefits.

Taxmageddon refers to several expiring tax policies (also known as the Bush-Era tax cuts) and tax increases from Obamacare slated to take effect on January 1, 2013.

The IRS has reversed its 2024 policy and will now issue private letter rulings on significant issues in corporate reorganizations and spin-offs, allowing taxpayers to request guidance on discrete legal matters rather than entire transaction structures.

As Cadwalader approaches its merger with Hogan Lovells on July 1, the firm reflects on eight years of BrassTax publication, which has provided clear insights on major tax developments from the 2017 Tax Cuts and Jobs Act to cryptocurrency taxation and energy tax credits. The publication will integrate into the combined firm's platform over the summer, promising expanded coverage with a broader group of contributors in the fall.

New Jersey Senators Lesniak (D), Greenstein (D), and Sarlo (D) held a press conference today concerning combined-reporting legislation that they are sponsoring.

U.S. multinationals expanding their European server infrastructure face critical questions about permanent establishment risks. When do data centers and servers create a taxable presence in Europe...

Countries agreed to push back a deadline to sign a multilateral treaty that's part of the international tax pact until mid-2024...

Hi, I'm Kat Gregor, and I am a tax partner in Ropes and Gray's Boston office.

Belgian corporate taxpayers that have a Regulated Stock Option Plan ("RSOP") in place that complies with the Law of March 26, 1999, can extend the exercise term of those options by up to five years without triggering additional Belgian income tax for the beneficiaries, provided appropriate action is taken before July 31, 2009.

When US multinationals establish operations in Europe, determining how much profit should be allocated to a permanent establishment becomes critical. The Authorised OECD Approach requires a functional...

Recent data published by the IRS shows that, yet again, the number of US citizens expatriating continues to be on the rise

The COVID-19 crisis continues to throw off a variety of tax questions and issues that 60 days ago likely would have been unimaginable.

As the end of the year nears, a U.S. subsidiary may try to repatriate cash to its foreign parent. Repatriation may occur in several different methods with each having advantages and disadvantages.