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  • Article

    U.S. Signs Agreements With Cayman Islands And Costa Rica To Implement FATCA

    On November 29, the United States signed intergovernmental agreements with the Cayman Islands and Costa Rica to implement the Foreign Account Tax Compliance Act (FATCA).
    United StatesTax
    Orrick
    Orrick
  • Article

    U.S. Supreme Court Justice Scalia On Advocacy And Judging

    The U.S. Supreme Court’s Fall term began on October 7, and there has been no shortage of recent articles on the docket and Judges of the Court. In a previous post, David Spiro noted a remarkable piece on U.S. Supreme Court Chief Justice John Roberts’ advocacy practice before he was appointed to the Court, and in a recent issue of New York Magazine, Justice Antonin Scalia provided his candid views on advocacy and judging.
    United StatesTax
    Dentons
    Dentons
Article

U.S. Tax Review: Corporate AMT, Digital Asset Broker Reporting, FATCA, And Amount B

In this installment of U.S. Tax Review, tax partners Larissa Neumann, Julia Ushakova-Stein, and Mike Knobler, with input from Sean McElroy on crypto matters, review IRS guidance on R&D capitalization rules...
United StatesTax
Fenwick
Fenwick
  • Article

    Webcast: International Tax Reform

    Learn what's in store for international tax reform after the election.
    United StatesTax
    Grant Thornton LLP
    Grant Thornton LLP
  • Video

    Webinar – Washington's New Digital Sales Tax (Video)

    In this webinar, Attorney C. Michael Kvistad discusses "Washington's New Digital Sales Tax."
    United StatesTax
    Beresford Booth
    Beresford Booth
  • Article

    Will The New Tax Law Result In Increased Equipment Demand?

    Based on a recent Wall Street Journal article, companies that purchase equipment this year can expense 100% of the acquisition cost.
    United StatesTax
    Stites & Harbison PLLC
    Stites & Harbison PLLC
  • Article

    Virtual Currencies And The Commodity Trading Safe Harbor

    Tax partner Jim Brown and tax associate Franziska Hertel authored a recent Tax Notes Special Report article, in which they analyzed whether the commodity trading safe harbor ...
    United StatesTechnology
    Ropes & Gray LLP
    Ropes & Gray LLP
  • Article

    EU Code Of Conduct Group Reviews EU Patent Boxes

    The ECOFIN Council agreed that the EU Code of Conduct Group will review all nine existing patent box and similar tax regimes within the EU.
    European UnionTax
    Jones Day
    Jones Day
  • Article

    Global Legal Update - December 2015 (In Japanese)

    Global Legal Update Newsletter December 2015 を発行いたしました。
    GlobalAntitrust/Competition Law
    Jones Day
    Jones Day
  • Article

    Common Reporting Standards Come Into Effect For Many Offshore Funds On January 1, 2016

    The first exchange of information with respect to certain accounts is expected to take place in 2017.
    GlobalFinance and Banking
    Ropes & Gray LLP
    Ropes & Gray LLP
  • Article

    US Attys Can't Snub EU Tax Reporting Rules, Panelist Says

    During the January 2019 ABA Tax Section 2019 Midyear Tax Meeting, Kat Gregor, tax partner and co-founder of the tax controversy group,
    GlobalTax
    Ropes & Gray LLP
    Ropes & Gray LLP
  • Article

    Green Tax Incentive Compendium

    Since 2010, this volume has presented certain federal and state tax incentives promoting the renewable energy and clean technology industries. Each section outlines the basic features and regulatory requirements for a tax program...
    United StatesGovernment, Public Sector
    Akin
    Akin
  • Article

    New Final Partnership Audit Regulations

    On December 21, 2018, IRS and Treasury issued final regulations implementing the partnership audit regime (T.D. 9844).
    United StatesAccounting and Audit
    Ropes & Gray LLP
    Ropes & Gray LLP
  • Article

    Michigan Distributes Nearly $100 Million In Cannabis Tax Revenue To Local Entities And Tribes

    The Michigan Department of Treasury announced last week that nearly $100 million is being distributed to 302 local entities and tribes from the Marihuana Regulation Fund. This distribution includes 108 cities, 36 villages.
    United StatesCannabis & Hemp
    Honigman LLP
    Honigman LLP
  • Article

    CARES Act Provides Important Business-Related Tax Relief

    On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (H.R. 748) (the "CARES Act") was signed into law by President Trump.
    United StatesCoronavirus (COVID-19)
    Cahill Gordon & Reindel LLP
    Cahill Gordon & Reindel LLP
  • Article

    Client Alert: What Massachusetts Tax Relief Is Available During The Coronavirus Outbreak?

    The Massachusetts Department of Revenue originally indicated it would follow the federal deferral guidelines for individual and corporate taxpayers (deferral of tax return filings and payments
    United StatesCoronavirus (COVID-19)
    Bowditch & Dewey
    Bowditch & Dewey
  • Article

    CRS Reviews Direct Payment Provisions Under The CARES Act

    The Congressional Research Service ("CRS") reviewed the direct payment provisions under the Coronavirus Aid, Relief, and Economic Security Act.
    United StatesCoronavirus (COVID-19)
    Hogan Lovells Cadwalader
    Hogan Lovells Cadwalader
  • Article

    Forgiveness Of Paycheck Protection Program Loans No Longer To Prevent Deferral Of Payroll Taxes

    The recently enacted Coronavirus Aid, Relief, and Economic Security Act (H.R. 748) (the CARES Act) allowed employers to defer the payment of certain employment taxes due for 2020.
    United StatesCoronavirus (COVID-19)
    Seyfarth Shaw LLP
    Seyfarth Shaw LLP
  • Article

    Deadline For Filing FICA Tax Refunds Is April 15

    The payment of certain severance benefits may be exempt from FICA taxes.
    United StatesCorporate/Commercial Law
    Sheppard
    Sheppard
  • Article

    File For FICA Tax Refunds Before April 15

    A discusiion on the payment of certain severance benefits, which may be exempt from FICA taxes.
    United StatesCorporate/Commercial Law
    Sheppard
    Sheppard
  • Showing 261–280 of 9341 results

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