On May 2, 2017, the Michigan Tax Tribunal granted a passive holding company's motion for summary disposition and held that it did not have the requisite nexus with the city of Detroit for purposes of the CDIT.

On May 31, 2017, the Minnesota Tax Court overturned as unconstitutional the taxation of certain trusts as Minnesota "resident trusts" and held that application of the statutory definition of "resident trust"...

On April 10, 2017, New York enacted its 2017-18 budget legislation which extends the state's top personal income tax rate for an additional two years and closes several tax loopholes.

The Ohio Board of Tax Appeals (BTA) held that a taxpayer's sales were properly sitused to Ohio for purposes of the Commercial Activity Tax because the "ultimate destination" of the goods sold by the taxpayer...

President Obama last week called for extending the 2001 and 2003 tax cuts for one year for taxpayers with less than $200,000 in income if single and less than $250,000 if filing jointly.

Senate Finance Committee Chair Ron Wyden, D-Ore., is expected to hold a committee markup of a bill extending now-expired tax provisions — so called "tax extenders" — in early April.

Lawmakers plan to return after the elections for a "lame duck" legislative session to address provisions like the expired tax "extenders," alternative minimum tax relief and the scheduled expiration of the 2001 and 2003 tax cuts.

Dans cette première lettre d'information, nos experts se penchent sur trois sujets...

In a technical advice memorandum, the IRS held that the sole means for a trust to establish material participation is through the activities of fiduciaries.

The IRS has created a self-correction procedure designed to help recipients of missed retirement plan rollovers retirement plan distributions who inadvertently miss the 60-day time limit...

The IRS has provided sample language (Rev. Proc. 2012-29) that may be used (but is not required to be used) for making an election under Section 83(b).

The Senate Finance Committee last week abandoned plans to mark up legislation that would accelerate information return deadlines, change preparer standards and give the IRS authority to regulate return preparers.

The Supreme Court on May 28 declined to hear the appeal of a historic rehabilitation tax credit partnership that claimed the Third Circuit Court of Appeals erred when it held the partnership’s private-sector equity investor was not a bona fide partner and could not claim the rehabilitation tax credits.

Vous êtes un acteur de l'économie circulaire ou vendez des produits de seconde main : maîtrisez-vous les règles de TVA en la matière ?

Statutes of limitations in Canadian provinces generally bar plaintiffs from bringing claims against a defendant within a specified period of time from the date on which the plaintiff knew or reasonably ought to have known they had a claim against a defendant...

Taxpayers wishing to claim cash grants in lieu of a Section 48 energy investment credit for alternative energy property must file applications with the IRS no later than Sept. 30, 2012, whether or not the property has been placed in service.

The IRS has announced (Announcement 2012-16) it will continue to accept claims for telephone excise tax refunds requested on or before July 27, 2012.

60% du commerce mondial ! C'est le poids des transactions intragroupe transfrontalières devenu de facto considérable dans l'économie mondiale, et constituant l'enjeu majeur de la fiscalité internationale.

In this insightful panel discussion, experts dive into the vital role of continuous learning, mentorship, and innovation in developing future-ready internal audit professionals.

Whether you're an IT leader, security professional, or business executive, this discussion will help you make informed decisions to protect your organization without overspending.