Home > Legal Library > Advanced Search > Search Results









Join Matindale-Hubbell Connected



Search Results (10375)

  
Documents on Taxation
 

View Page: 1  2  3  4  5  6  7  8  9  10  Next  >>
Show: results per page
Sort by:
Sponsored Results

Adobe PDFOnly the Lonely: “Lonely” Life Insurance Companies Confront New Issues Under Proposed Debt-Equity Regulations
Dennis L. Allen, Thomas A. Gick, Michael R. Miles, Mary E. Monahan, William R. Pauls; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
April 29, 2016, previously published on April 28, 2016
The rules of IRC § 1504 and Treas. Reg. § 1.1502-47 provide the general parameters for determining whether a domestic life insurance company (within the meaning of IRC § 816(a)) may join in filing a consolidated U.S. federal income tax return with one or more domestic nonlife...

 

HTMLCompliant Tax Structuring for the Russian Elite: Global Transparency and Domestic Law Changes
Olga Boltenko; Withers Bergman LLP;
Legal Alert/Article
April 28, 2016, previously published on April 6, 2016
The age of global tax transparency is upon us. Clients have to be prepared for the fact that their international private and corporate arrangements will not remain confidential, for one reason or another. This poses the question of what to do?

 

HTMLTexas Comptroller Issues "Strong" Decision, Companies' Single Shared Administrator Not Sufficient to Require Unitary Combined Filing
Evan M. Hamme, Marc A. Simonetti; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
April 28, 2016, previously published on April 28, 2016
The Texas Comptroller upheld a taxpayer’s separate Franchise Tax return filing position, rejecting an Administrative Law Judge’s finding that the taxpayer and its affiliate shared a strong centralized management structure that required a unitary combined report.

 

HTMLSummary of Significant Corporate Tax Related Announcements in the 2016 Budget
Andrew Terry; Withers Bergman LLP;
Legal Alert/Article
April 28, 2016, previously published on April 11, 2016
There were a number of significant corporate tax related announcements in the recent budget some of which were anticipated and some of which were unexpected. We have summarised below a selection of those which we regard as most significant.

 

HTMLBills, Bills, Bills: Texas Court of Appeals Scrubs Bill Pay Service Provider Free of Sales Taxes
Elizabeth S. Cha, Charles C. Kearns; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
April 28, 2016, previously published on April 27, 2016
In Hegar v. CheckFree Serv. Corp., a Texas Court of Appeals affirmed the trial court’s decision and held that the taxpayer’s online bill pay service was not a taxable data processing service for Texas sales tax purposes.

 

HTMLItalian Tax Authorities Publish Guidelines on Taxation of Inbound LBO Transactions
Carla Calcagnile, Marco Lombardi; Jones Day;
Legal Alert/Article
April 27, 2016, previously published on April 2016
On March 30, 2016, the Italian Tax Authorities ("ITA") issued Circular n. 6/E ("Circular") to clarify certain tax aspects of leveraged buyout and merger leveraged buyout transactions ("LBO" and "MLBO" respectively). The Circular also provides important...

 

HTMLState Tax Fallout From Federal Proposed Related-Party Debt Regulations
Michele Borens, Jonathan A. Feldman, Jeffrey A. Friedman, Todd A. Lard, Carley A. Roberts; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
April 27, 2016, previously published on April 26, 2016
Recently proposed Treasury regulations under IRC § 385 (the Proposed Regulations) would create sweeping changes to the federal income tax treatment of related-party debt. The Proposed Regulations could also have far-reaching effects for state income tax purposes, particularly on the...

 

HTMLTreasury Announces Regulations to Address Use of U.S. LLCs to Disguise Beneficial Ownership
J. Clark Armitage, Kirsten Burmester, Scott D. Michel, Michael G. Pfeifer, H. David Rosenbloom; Caplin & Drysdale, Chartered;
Legal Alert/Article
April 26, 2016, previously published on April 5, 2016
In a statement issued on March 30th, the U.S. Treasury Department announced that it will soon be issuing proposed regulations that will require foreign-owned, single-member LLCs to disclose to the IRS their beneficial owners. Penalties could be significant for continued non-compliance, and...

 

HTMLAppeals Procedures for Tax Court Cases
Paul G. Topolka; Nexsen Pruet, LLC;
Legal Alert/Article
April 26, 2016, previously published on April 1, 2016
The Internal Revenue Service (Service) on March 23, 2016, issued Revenue Procedure 2016-22 which clarifies and describes the practices for the administrative appeals process in cases docketed in the United States Tax Court (Tax Court).

 

HTMLTax Court to Exempt Orgs: Substantiate!
James P. Rourke; Nexsen Pruet, LLC;
Legal Alert/Article
April 26, 2016, previously published on March 16, 2016
While we’re not even three full months into 2016, the United States Tax Court already has decided two cases, which disallowed tax deductions for donors based on a tax exempt entity’s failure to properly substantiate those donations.

 


View Page: 1  2  3  4  5  6  7  8  9  10  Next  >>