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Your search for ‘WTAS’ returned 32 results

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  • Article

    Accrued Bonus Deduction: Not Just a 2½ Month Test

    For taxpayers using the cash basis accounting method, determining when to deduct accrued bonuses is typically a straightforward matter - the compensation deduction occurs when the bonus is paid.
    United StatesTax
    WTAS
    WTAS
  • Article

    An Introduction to Hedge Funds

    Amid the intense market volatility seen over the last several years, investors are looking for ways to mitigate adverse portfolio fluctuations
    United StatesTax
    WTAS
    WTAS
  • Article

    FBAR vs. Tax FBAR – What’s the Difference?

The Hiring Incentives to Restore Employment (HIRE) Act in 2010 includes the Foreign Account Tax Compliance Act (FACTA), which requires certain individual taxpayers to file Form 8938, Statement of Foreign Financial Assets, commonly referred to as Tax FBAR.
United StatesTax
WTAS
WTAS
  • Article

    Tax Quirks That Make You Go Huh?

    Ever heard the maxim, "always expect the unexpected"? We have all experienced its truth in the "real world." Similarly, the tax law has no lack of oddities or quirks that can leave even tax professionals uttering "huh?"
    United StatesTax
    WTAS
    WTAS
  • Article

    Disaster Related Tax Deductions: Hurricane Sandy Casualty Loss Deduction

    Hurricane Sandy caused unprecedented and extensive damage to property and businesses in the Tri-State Area.
    United StatesTax
    WTAS
    WTAS
  • Article

    Reforming Beneficial Taxation In Switzerland

    The contemplated Corporate Tax Reform III (CTR III) will be a key element for the attractiveness of Switzerland as a location for multinational enterprises.
    SwitzerlandTax
    WTAS
    WTAS
  • Article

    Common Gifts And Factors Influencing Their Value

    The American Taxpayer Relief Tax Act of 2012 (the "Act"), enacted on January 2, 2013, ended an 11 year period of uncertainty relating to estate tax exemptions and rates by making the agreed upon exemptions and rates "permanent".
    United StatesTax
    WTAS
    WTAS
  • Article

    The Mixed Bag Of “Edwards v. Arthur Anderson”: Narrow Restraints In Non-Competition Agreements Are Not Allowed, Indemnity Rights Are Unwaivable, But Broad Releases Of "Any And All Claims" Are Valid

    The California Supreme Court's recent opinion in “Edwards v. Arthur Andersen L.L.P.”, S147190 (Aug. 7, 2008), is a turning point for two distinct bodies of law surrounding the validity of post-employment restrictions, such as covenants not to compete, and the validity of broad, employment-related releases in light of nonwaivable statutory rights.
    United StatesEmployment and HR
    Littler Mendelson
    Littler Mendelson
  • Article

    Departments Finalize Transparency In Coverage Rules: What Health Plans And Issuers Need To Know

    The Trump administration has finalized sweeping changes to healthcare price transparency rules, requiring health plans and insurers to standardize machine-readable pricing files, attest to data accuracy through executive certification, and provide consumers with personalized cost information by phone. These regulations, effective December 2026 through July 2028...
    United StatesFood, Drugs, Healthcare, Life Sciences
    Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
    Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
  • Article

    Estate Planning For Expatriates Under Chapter 15

    Section 2801 imposes special transfer tax rules on covered expatriates, but planning strategies may be implemented to reduce the provision's impact.
    United StatesTax
    WTAS
    WTAS
  • Article

    MoFo New York Tax Insights - Volume 6, Issue 3, March 2015

    As we discussed in last month's issue of New York Tax Insights, Governor Cuomo has released his proposed 2015-16 Executive Budget (Senate Bill No. S2009, Assembly Bill No. A3009)...
    United StatesTax
    Morrison Foerster
    Morrison Foerster
  • Article

    New York ALJ Rejects Attempt To Apply Sourcing Rules For "Other Business Receipts" To Online Travel Reservation Services

    An administrative law judge (ALJ) in the State of New York Division of Tax Appeals has determined that a taxpayer's receipts for facilitation of online travel reservations were from providing a service...
    United StatesTax
    Grant Thornton LLP
    Grant Thornton LLP
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