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|The European Union Adopts the Anti-Tax Avoidance Directive|
Suzanne Hop, Thomas van der Vliet; Greenberg Traurig, LLP;
July 28, 2016, previously published on July 12, 2016Earlier today, 12 July 2016, the European Union (EU) Economic and Financial Affairs Council (Ecofin) formally adopted the so-called Anti-Tax Avoidance Directive (ATAD).
|Don't Take This Personally: Wisconsin Court Holds State Does Not Have Jurisdiction Over Mississippi DOR|
Charles C. Capouet, Jonathan A. Feldman; Sutherland Asbill & Brennan LLP;
July 28, 2016, previously published on July 28, 2016The Wisconsin Court of Appeals held that Wisconsin courts lacked personal jurisdiction over the Mississippi Department of Revenue so as to subject it to a lawsuit in the state. An individual taxpayer asserted that the Mississippi DOR had filed a fraudulent tax lien against him. The taxpayer moved...
|New York Passes New Legislation Affecting Political Activity at the Local and State Level|
Trevor Potter, Matthew T. Sanderson, Douglas N. Varley; Caplin & Drysdale, Chartered;
July 27, 2016, previously published on July 5, 2016Governor Andrew Cuomo is expected to sign newly passed legislation that could dramatically alter the disclosure obligations of some entities and individuals who engage in state- and local-level political activity in the State of New York. This reform measure’s principal elements do the...
|Federal Budget 2016 — A Focus on the Middle Class and Continued Scrutiny of Corporate Tax Avoidance|
Rick Bennett, Kevin Bianchini, Pamela L. Cross, Richard Eisenbraun, Hardeep Gill; Borden Ladner Gervais LLP;
July 26, 2016, previously published on March 22, 2016The Honourable William Morneau, Minister of Finance, tabled the Government's 2016 Federal Budget (Budget 2016) on March 22, 2016 (Budget Day). As widely anticipated, Budget 2016 included major increases to program spending and tax expenditures, with measures that targeted families with children,...
|At a Glance - the Indonesia Tax Amnesty|
Stacy Choong, Jay F. Krause, Joanna Yap, Chua Yee Hoong; Withers Bergman LLP;
July 26, 2016, previously published on July 1, 2016The long-awaited Indonesia's tax amnesty bill was finally passed by the parliament on Tuesday, 28 June 2016. The new tax amnesty scheme will apply from July 2016 until the end of March 2017, with a recent government announcement clarifying that the Bill will only take effect after Hari Raya Puasa,...
|IRS Proposes New U.S. Tax Reporting by Foreign-Owned U.S. Limited Liability Companies|
Duane Morris LLP;
July 22, 2016, previously published on May 18, 2016On May 5, 2016, the U.S. Treasury Department announced several actions intended to strengthen financial transparency, including the issuance of proposed regulations that significantly increase the reporting and record maintenance requirements of U.S. disregarded entities owned by foreign persons.
|Discover the Tax-Saving Secrets of Combining Summer Business and Personal Vacation Travel|
Duane Morris LLP;
July 22, 2016, previously published on July 12, 2016Summer is upon us, and you may be considering combining a business trip with vacation plans. Although business is business and pleasure is pleasure, the tax code does not always adhere to absolutes or logic. With a little planning, improved tax deductions may be available for out-of-town...
|Chicago Extends Voluntary Disclosure Deadline for Non-Possessory Computer Leases to June 30, 2016|
Duane Morris LLP;
July 22, 2016, previously published on May 31, 2016The City of Chicago Department of Finance (“the Department”) has extended its deadline to obtain a voluntary disclosure agreement for tax liabilities related to non-possessory computer leases to June 30, 2016. This specifically includes cloud-based services, where a charge is made to a...
|Crutchfield v. Testa—Can States Tax Online Interstate Retailers Based on Their Virtual Presence?|
Patrick J. Beisell, Mark P. Rotatori, E. Kendrick (Ken) Smith; Jones Day;
July 21, 2016, previously published on May 2016On May 3, 2016, the Supreme Court of Ohio heard oral argument between Crutchfield Corporation—a major electronics retailer based in Virginia—and Ohio Tax Commissioner Joseph Testa regarding whether Ohio can tax an out-of-state company based on sales of goods to Ohio consumers over the...
|IRS Accused of Improper Targeting Based on Organizations' Political Views|
Christopher Brian Best; Weltman, Weinberg & Reis Co., L.P.A.;
July 20, 2016, previously published on June 1, 2016The United States Court of Appeals for the Sixth Circuit rendered a strong decision recently, noting that no citizen should be targeted by an executive agency based on his or her political views.1 In 2010, the Treasury Department’s Inspector General for Tax Administration (“Inspector...