ArticleNew Regulations Ease Restrictions On R&D Credit ElectionsSection 41 generally allows a taxpayer to claim a 20% "regular credit" for costs exceeding a base amount.United StatesTaxGrant Thornton LLP
ArticleStates Provide Tax Credits For Hiring VeteransPolicymakers in federal and state governments continue to focus on targeted hiring-related tax credits. United StatesTaxGrant Thornton LLP
ArticleWritten Notice Deadline Extended For Qualified Employer HRAsThe 21st Century Cures Act, enacted on Dec. 13, 2016, added Section 9831(d) to the code to allow eligible small employers to offer QSEHRAs to employees without violating the market reforms established by the Affordable Care Act (ACA).United StatesTaxGrant Thornton LLP
ArticleJobsOhio Launches New Research and Development GrantThe JobsOhio Board of Directors recently has approved a Research and Development (R&D) Grant Program to provide support to R&D centers in Ohio.United StatesTaxGrant Thornton LLP
ArticleEureka! Supreme Court Stakes Discovery Of A Claim On Plausible InferenceDuring the past twenty years, many provinces have simplified their legislation governing limitation periods. One remaining complexity is that courts have continued to assess...CanadaLitigation, Mediation & ArbitrationTheall Group LLP
ArticleCourt Denies R&D Credit For Lack Of Success-Based Fee And Rights To ResearchThe Court of Federal Claims has ruled in Dynetics Inc. v. United States (No. 12-576T) that Dynetics didn't qualify for an R&D credit because its research was funded by another party.United StatesTaxGrant Thornton LLP
ArticleIRS Says Section 83(B) Election Was Valid Despite Failure To Attach Election StatementIn PLR 201438006, the IRS ruled that a Section 83(b) election was valid even though the taxpayer failed to attach a copy of the election to his Form 1040.United StatesTaxGrant Thornton LLP
ArticleTrump Issues Orders To Halt Tax Regulations And Attacks ACAThe directive itself does not change any of the ACA coverage or tax requirements.United StatesTaxGrant Thornton LLP
ArticleForeign Account Tax Compliance Act Increases Compliance BurdenFinancial institutions will face a greater burden of information reporting for clients who are US citizens and hold assets in South Africa.South AfricaTaxSNG Grant Thornton
ArticlePillar Two: OECD Releases Model Rules For Domestic Implementation Of Global Minimum TaxIn December last year, the Organisation for Economic Co-operation and Development (OECD) released the Pillar Two Model Rules as approved by the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS). South AfricaTaxSNG Grant Thornton
ArticlePutting An End To The Abuse Of The Employment Tax Incentive ("ETI")Employment Tax Incentive ("ETI") programme was introduced in January 2014 to promote employment, particularly of young workers.South AfricaTaxSNG Grant Thornton
ArticleRevenue Projections To Meet R35 Billion Additional Target – 2026It is becoming increasingly unlikely that SARS will meet the collection targets required to achieve the additional R35 billion reflected in National Treasury's monthly publications.South AfricaTaxSNG Grant Thornton
ArticleRansomware Susceptibility Report (Index)2020 and 2021 have seen an unprecedented number of cyber-attacks on unsuspecting organisations of all sizes and in all business verticals.South AfricaTechnologySNG Grant Thornton
ArticleFATCA Update - April 2014The Foreign Account Tax Compliance Act (FATCA), enacted by the US Congress in 2010, becomes operational on July 1, 2014.CanadaTaxGrant Thornton
ArticleMaking A Deal Work In Today's Business EnvironmentAnyone looking to buy or sell a business in Canada right now is facing their fair share of challenges, but if you're looking to buy or sell in Alberta you're likely having a particularly hard go of it.CanadaCorporate/Commercial LawGrant Thornton
ArticleManufacturers' Outlook: Now Is NOT The Time For Exporters To Throw In The TowelAs far as Canadian manufacturing exporters were concerned, 2016 was rife with possibilities. At the end of 2015, oil prices—and the loonie—were in free-fall, and the US was poised to make a significant rebound.CanadaInternational LawGrant Thornton
ArticleA Brand-New Reporting Mechanism For Transfer Pricing Contemporaneous Documentation Under Discussion Draft For The Implementation Measures For Special Tax AdjustmentsOn 17 September, 2015, China State Administration of Taxation ("SAT") released the Discussion Draft for the Implementation Measures for Special Tax Adjustments ("Discussion Draft")...ChinaTaxGrant Thornton
ArticleSecteur viti-vinicole : nos réponses à vos enjeuxLa culture de la vigne est particulièrement liée aux conditions météorologiques. Le secteur viti-vinicole est donc l'un des premiers à être violemment touché par le...FranceFood, Drugs, Healthcare, Life SciencesGrant Thornton Société d’Avocats
ArticleNew Employer Share Awards Return And August Deadline (Updated)Revenue have now produced the new electronic form, known as the Employer's Share Awards (ESA) return.IrelandCorporate/Commercial LawGrant Thornton