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The Tennessee Department of Revenue (TDOR) issued an Important Notice recently that indicates that TDOR will enter into voluntary disclosure agreements (VDAs) with taxpayers who have not registered for, or who have not been remitting, Tennessee business license tax – Tennessee’s locally-imposed gross receipts tax.

On December 22, 2017, President Trump signed a new tax law previously known as the Tax Cuts and Jobs Act of 2017. On January 16, 2018, we recorded a webinar ...

As the Senate struggled with the repeal and replacement of the Affordable Care Act (ACA), Congress has been working behind the scenes on tax reform.

On December 23, 2011, the IRS released the highly anticipated regulations regarding the deduction and capitalization of tangible asset costs in temporary and proposed form.

This legal update provides a brief summary of the most significant changes included in the Final Regulations.

The Protecting Americans from Tax Hikes Act of 2015 should prompt entrepreneurs to reconsider whether a C corporation may be a better choice of entity than a pass-through entity.

Union Carbide has filed a petition with the U.S. Supreme Court requesting certiorari in a case involving supplies claimed for the research and development (R&D) tax credit.

On 17 January 2019, sufficient signatures were filed requesting a referendum on the Federal Act on Tax Reform and AHV Financing (TRAF).

In December 2015, the Department of Labor released the 2015 version of the Form 5500, the annual report which must be filed by certain employee benefit plans subject to ERISA.

The U.S. Tax Court has issued its first opinion directly addressing the taxation of cryptocurrency staking rewards, holding that such rewards constitute gross income upon receipt. In Paschall v. Commissioner...

Tax advisers have been struggling all year with how to best guide high-net-worth and business clients seeking to capture the benefit of the federal tax reform, especially its lower rates and greatly enlarged unified estate and gift exemption amount.

The Alabama Accountability Act of 2013 (the "Act") provides state income tax credits to certain donors who make contributions to a state-approved scholarship granting organization (SGO) operating within Alabama.

A ranking of the top fifty "Business-Friendly" cities in Alabama, issue by the Alabama Policy Institute.

The IRS is increasingly invoking the economic substance doctrine to challenge corporate tax strategies, even when transactions comply with statutory requirements. Jones Day partner Chuck Hodges examines how the agency tests the boundaries of this codified doctrine and outlines critical steps companies must take to build defensible positions that can withstand rigorous IRS scrutiny and potential litigation.

The North Carolina General Assembly unveiled the state budget late Monday night – 76 days after it was due.

Well, we've had the big reveal and the administration's new tax plan is out. This plan, announced with a great deal of fanfare, feels more like a campaign promise than an actual executable plan.