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|Georgia Tax Tribunal Issues Two New Decisions on Remote Seller Nexus and Georgia Tax Credit Elections|
Andrew D. Appleby, Zachary T. Atkins, Open Weaver Banks, Madison J. Barnett, Todd G. Betor, Michele Borens, Nicole D. Boutros, Stephen A. Burroughs, Charles C. Capouet, Elizabeth S. Cha, Eric J. Coffill, Stephanie T. Do, Jessica A. Eisenmenger, Jonathan A. Feldman, Jeffrey A. Friedman, Ted W. Friedman, Timothy A. Gustafson, Evan M. Hamme, Charles C. Kearns, Michael J. Kerman, Nicholas J. Kump, Todd A. Lard, Christopher T. Lutz, Chelsea E. Marmor, Chris M. Mehrmann, Robert P. Merten, Douglas Mo, DeAndre R. Morrow, Amy F. Nogid, Suzanne M. Palms, Hanish S. Patel, Alla Raykin, Carley A. Roberts, Leah Robinson, Marc A. Simonetti, Maria M. Todorova, Samantha K. Trencs, Eric S. Tresh, Douglas J. Upton, W. Scott Wright; Eversheds Sutherland (US) LLP;
February 20, 2017, previously published on February 20, 2017The Georgia Tax Tribunal, in its first published decisions in more than a year, held that: (1) Scholastic Book Clubs has nexus in Georgia and must collect sales tax; and (2) a taxpayer’s election of one tax credit for creating jobs instead of an alternative credit cannot be changed in later...
|Lengthening Contracts with Tax-Exempt Entities|
Douglas Turner Coats; Gordon Feinblatt LLC;
February 20, 2017, previously published on Winter 2016Health care organizations that qualify for tax-exempt status under Internal Revenue Code Section 501(c)(3) are able to issue tax-exempt bonds to finance the construction of a health care facility. To protect against such bonds becoming taxable bonds, a health care organization must ensure that...
|Property Tax Appeals Can Save Money 2017|
Andrew D. Linden, Nicholas F. Pellitta; Norris McLaughlin & Marcus, P.A. A Professional Corporation;
February 17, 2017, previously published on January 2017One obvious reason for filing a real estate tax appeal is to obtain a lower assessment on your real property and thereby save significant tax dollars. Another important reason to lower your assessment and taxes is to help maintain the value of the property by making it more marketable to potential...
|UK - UAE Double Tax Treaty Now in Force - What You Need to Know|
Daniele Dal Corso, Stijn Janssen, Ton van Doremalen; Withers Bergman LLP;
February 17, 2017, previously published on January 25, 2017The signing of a double taxation agreement between the UK and the UAE in April 2016 was undoubtedly much anticipated and marks a new milestone in the successful expansion of the UAE's international tax treaty network.
|The Party's Over: Changes to the Philadelphia Realty Transfer Tax Obligations|
Obermayer Rebmann Maxwell Hippel LLP;
February 16, 2017, previously published on January 9, 2017An ordinance amending the Philadelphia realty transfer tax (RTT) chapter of the Philadelphia Code was enacted on December 8, 2016, and will come into effect on July 1, 2017. The ordinance makes two primary changes to the city RTT. (The 1% state RTT is not affected.)
|IRS Reporting Deadline Extended for Micro-Captive Insurance Transactions|
Brent Senan Kirwan; Leech Tishman;
February 16, 2017, previously published on January 4, 2017Pursuant to IRS Notice 2017-08, the IRS has extended the deadline until May 1, 2017 for participants in and material advisors of certain micro-captive insurance transactions. Taxpayers engaged in micro-captive insurance transactions described under IRS Notice 2016-66 and their material advisors...
|Captive Insurance Industry Should Be Aware of State Reporting Obligations for Transactions of Interest|
Arianna Caldwell, Rachel Leigh Partain, Christopher S. Rizek, Charles M. Ruchelman; Caplin & Drysdale, Chartered;
February 10, 2017, previously published on February 10, 2017On November 1, 2016, the Internal Revenue Service (“IRS”) issued Notice 2016-66, identifying certain transactions relating to “micro-captive” insurance companies as “transactions of interest.” This designation brings covered captive insurance companies into a...
|Transferring Your Wealth While IRS-Allowed Discounts are Still Available|
Christopher Ayer, Steven M. Burke, Charles Evangelakos, Linda R. Garey; McLane Middleton, Professional Association;
February 8, 2017, previously published on December 2016Many Planet Fitness franchise owners may miss out on a valuable opportunity to transfer wealth to family members and future generations and bypass significant estate and generation skipping transfer (GST) tax hits. This is because one of the most frequently used techniques to transfer franchise...
|ACA Brief: Path to Repeal—Revenue Provisions in the Crosshairs|
Brenna M. Clark, Adam B. Cohen, Brittany Edwards-Franklin, Michael A. Hepburn, Cristopher D. Jones, Carol T. McClarnon, Alice Murtos, Meredith L. O'Leary, Vanessa A. Scott, Ryan M. Session, W. Mark Smith, William J. Walderman, Allison E. Wielobob; Eversheds Sutherland (US) LLP;
February 7, 2017, previously published on January 31, 2017As detailed in Sutherland’s January 17 ACA Brief, both the U.S. Senate and U.S. House of Representatives have passed S. Con. Res. 3 (the Resolution), a concurrent budget reconciliation resolution which is expected to be the legislative vehicle for repealing certain key provisions of the...
|FTB to Pay Interest on Corporate Tax Refunds|
Eric J. Coffill; Eversheds Sutherland (US) LLP;
February 7, 2017, previously published on February 3, 2017FTB announced that it will pay 1% interest on corporation tax overpayments for the period July 1, 2017 through December 31, 2017. Previously, the last time FTB paid interest on corporation tax overpayments (i.e., refunds) was for the period ending June 30, 2009 (for which the interest rate on...