As stated in our June 19 Client Alert, the French contribution sociale généralisée and contribution au remboursement de la dette sociale previously were not considered creditable foreign income taxes ...

The E.U. Council Directive 2018/822 ("DAC6") provides for the mandatory disclosure by intermediaries, or individual or corporate taxpayers, to H.M.R.C.

On a fully distributed basis, profits of a corporation are taxed twice. First, profits are taxed at the corporate level.

On August 13, 2018, the Foreign Investment Risk Review Modernization Act of 2018 ("F.I.R.R.M.A.") was signed into law after receiving broad bipartisan support in Congress.

To put things in perspective, when the -18 Regulations were adopted, a typical internet connection could download 1GB in approximately 48 hours.

On September 19, 2018, the European Commission issued a decision that nontaxation of certain McDonald's profits in Luxembourg was not illegal State Aid.

The effect of the T.C.J.A. continues to be encountered in unexpected ways during the second year after its enactment.

Recent tax developments include New York City's new property tax surcharge on high-value pied-à-terre homes and potential changes to IRS Form 1040 that would require disclosure of citizenship status and dual citizenship. These policy shifts reflect growing efforts to address tax equity in luxury real estate markets and enhance transparency in tax reporting for individuals with complex international ties.

Neglected preferred stock! Yes, this article begins with an oxymoron.

Colombian singer Shakira, was also ordered to pay more than €20 million in back taxes to Spain

The November 4, 2025, Canadian federal budget introduced new Canadian transfer pricing legislation containing the most consequential change since 1997.

Real Estate Investment Trust ("R.E.I.T.") is an entity that generally owns and typically operates a pool of income-producing real estate properties, including mortgages.

Commencing in January 2018, the I.R.S. began a new centralized audit regime with respect to partnerships. It replaces the concept of a "Tax Matters Partner" with a "Partnership Representative.

In Through the Looking-Glass, by Lewis Carroll, Humpty Dumpty makes the following point when speaking to Alice

Oh my darling, oh my darling, oh my darling, Clementine, You are lost and gone forever, dreadful sorrow, Clementine.

Will they or won't they? The end of 2024 and beginning of 2025 have seen continuous back and forth about the Corporate Transparency Act...

Married individuals filing separately are capped at $5,000.

Credits and externship credits co-mingled during my time at Ruchelman P.L.L.C. While I sought to gain externship credits and learn about the tax world, I spent a lot of time learning about tax credits...

With the objective of enhancing transparency and public scrutiny on corporate income tax, the European Commission adopted a proposal.

You may have heard the warnings before: Each tax season, the I.R.S. issues guid¬ance urging taxpayers to watch out for new and evolving phishing schemes intend¬ed, in one way or another...