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New regulations issued by the Alabama Department of Revenue (ADOR) set forth the Department’s position regarding the application of the Alabama business privilege tax (BPT) to business entities, including certain owners of such entities.

On January 16, the IRS and the Treasury Department released proposed regulations that provide a definition of software developed primarily for internal use and describe software not developed primarily for internal use.

Beginning with the FBAR (FinCEN Report 114) for the 2016 year, the filing deadline for the FBAR will be April 15th with a six-month extension until October 15th available upon request.

Nineteen states have asked FERC to modify public utilities' FERC-regulated cost-of-service revenue requirements to reflect the recent reduction in the federal corporate income tax rate.

On December 15, 2017, the conferees completed their reconciliation of the House and Senate versions of tax bill H.R.1, "An Act to provide for reconciliation pursuant to titles II and V ...

Article from Waller Law.

On November 3, 2016, we presented at the Chicago Tax Club's symposium regarding tax planning and intellectual property (IP) planning within a multinational corporation.

The OECD's proposed revision of Chapter VII of the Transfer Pricing Guidelines aims to clarify the framework for intra-group services, with the benefit test emerging as the central analytical principle.

One of the most publicized changes made by last year's Tax Cut and Jobs Act was a reduction in income tax rates for corporations and individuals.

In Wells Fargo v. U.S., the district court of Minnesota held that an accrual-method taxpayer must take a deduction for California state taxes.

The Internal Revenue Service has issued comprehensive guidance on the expanded employer tax credit for paid family and medical leave under the Working Families Tax Cuts. This permanent expansion offers businesses enhanced incentives to provide up to 12 weeks of paid leave, with credits ranging from 12.5% to 25% of qualifying wages, while introducing new eligibility criteria and coverage options including insurance premium-based claims.

Additional organizations may join the roster of tax-exempt organizations, according to Ruth M. Madrigal, attorney-advisor in the office of Tax Policy at Treasury.

The Treasury Department and the IRS recently issued proposed regulations (REG-123600-16) that provide guidance on the requirements a corporation must satisfy to qualify as a regulated investment company.

The Trump administration expressed wariness last week over the border adjustability proposal at the heart of the House GOP tax blueprint.

On Aug. 30, 2016, the Treasury Department, the Federal Reserve, the FDIC, the National Credit Union Administration and the Office of the Comptroller of the Currency issued guidance to U.S. banks...

In Luxembourg the Economic and Financial Affairs Council has achieved a political agreement on proposed amendments to the EU Parent-Subsidiary Directive.

Reformas tributárias e mudanças legais aumentam a complexidade de manter nossas operações dentro da conformidade (compliance) na região.