The suit centred around Notice 2016-66 issued by the IRS, which identifies micro-captive agreements as reportable transactions.

Lawyers' instincts, combined with careful research, allow them to present clients with a well-reasoned, accurate legal position: exactly what clients pay for. Seasoned lawyers have instinct

With Blue J Tax, you can now easily collaborate with colleagues on diagrams and tax research. Gather all of your diagrams, tax research, and references, then choose which colleagues can review...

This article looks at what Type "C" Reorganizations are and provides diagram examples you can download as PDFs. You will find a standard Type "C" Reorganization diagram and Rev. Rul. 67-274...

In our monthly Blue J Predicts column, we use tax research software to analyze pending or recently decided federal income tax cases.

We are trying to create a culture where every lawyer within A&O feels that it is his or her responsibility to identify ways in which we can work better.

Innovative technology is transforming the business world faster than ever. From everyday solutions of the Zoom or Calendly variety, to bookkeeping tools that enhance the billing...

Canada is a signatory to the Multilateral Convention to Implement Tax Related Measures to Prevent Base Erosion and Profit Shifting (the "MLI")...

A commonly held view among employment lawyers is that reasonable notice periods increase with the age of the employee.

Under IRC § 368(a)(1)(A), a Type A reorganization is a "statutory merger or consolidation." An "A" reorganization must meet the requirements of applicable state corporate law or...

On December 15, the Canada Revenue Agency released updated guidance for how workers can claim home office expenses on their 2020 tax returns.

As a result, U.S. residents are required to report income earned by controlled foreign corporations, subject to various exclusions.

A "double dummy" structure chart is a merger method often used to facilitate a "merger of equals." It can also help to accelerate the timeline of a proposed merger where a more standard approach would...

In the future, self-driving cars may become the norm on roads rather than the subject of promising reports from the tech industry's leading companies.

In a previous blog post, we provided an overview of the tax treatment of income received from mining and staking based on the (limited) guidance available from the IRS.

The IDEL Regulation came into force on May 29, 2020, under Ontario's Employment Standards Act.

The classification of workers has become an increasingly relevant consideration for both hirers and workers in today's rapidly changing economy.

In order to stay ahead of the curve, more law firms are adding technology-based options to their everyday toolkit—and no, this wave of innovation isn't coming to take lawyers' jobs.

The COVID-19 pandemic has introduced many new uncertainties for both employers and employees.

Cryptocurrency tax laws and guidance develop at a much slower pace than the technology that gives rise to the issue.