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HTMLNew York Statutory Residency Test Reinterpreted
Barry C. Feldman; Forchelli, Curto, Deegan, Schwartz, Mineo & Terrana LLP;
Legal Alert/Article
May 28, 2015, previously published by The Suffolk Lawyer on April 2014
New York State and New York City each impose an income tax on resident individuals.[1] Residency can be established in either of two ways. If an individual is domiciled in New York, i.e., the taxpayer¿s permanent and primary home is located within the City and/or State of New York, that individual...

 

HTMLTreasury Proposes Significant Changes to U.S. Model Tax Treaty
J. Clark Armitage, Peter A. Barnes, Neal M. Kochman, Patricia Gimbel Lewis, H. David Rosenbloom; Caplin & Drysdale, Chartered;
Legal Alert/Article
May 28, 2015, previously published on May 26, 2015
On May 20, 2015, the Treasury Department released five proposed changes to the U.S. Model Income Tax Treaty (the U.S. Model). The changes represent part of an extensive and ongoing overhaul of this document, which was last updated in 2006. According to Treasury officials, the proposed revisions are...

 

Adobe PDFPay Attention! Louisiana House and Senate Committees To Hear Several Key Tax Bills Next Week
Matthew A. Mantle, Kimberly Lewis Robinson; Jones Walker LLP;
Legal Alert/Article
May 28, 2015, previously published on May 15, 2015
The Senate Revenue and Fiscal Affairs Committee met Monday, May 11th to hear a series of tax bills, including bills to implement combined reporting and an add-back provision for corporate income tax and clean-up provisions for the Louisiana Board of Tax Appeals.

 

HTMLFirst Annual Increase to New York State’s Estate Tax Exclusion
Allison Tenenbaum; Forchelli, Curto, Deegan, Schwartz, Mineo & Terrana LLP;
Legal Alert/Article
May 28, 2015, previously published on April 1, 2015
April 1, 2015 - New York State Estate Tax Legislation, which became effective April 1, 2014, instituted annual increases to the applicable exclusion amount. From April 1, 2015 through May 31, 2016, the estate tax exclusion amount increases to $3,125,000 per person (previously $2,062,500 per...

 

Adobe PDFLouisiana Tax Bills Pass Out of Senate Revenue & Fiscal Affairs Committee: Business Community Still Getting Its Goose Cooked
Matthew A. Mantle, Kimberly Lewis Robinson; Jones Walker LLP;
Legal Alert/Article
May 28, 2015, previously published on May 22, 2015
The Louisiana Legislature’s ever-evolving tax and revenue “gumbo pot” is now really getting hot! And, as of this moment, the business community is still being served up as the main course.

 

HTMLFor Wind Developers: Tax Increment Financing Law - Near Miss at the Legislature
Joan M. Fortin, Shana Cook Mueller; Bernstein Shur;
Legal Alert/Article
May 28, 2015, previously published on May 14, 2015
Good news! For those of you following the potential impact of LD 581, An Act to Clarify the Municipal Development District Law, on wind development in the state, please note that on April 27, 2015, the Joint Standing Committee on Taxation voted “ought not to pass”!

 

HTMLTennessee Follows Illinois and Expands Direct Placement Tax on Non-Admitted Insurance
Andrew D. Appleby; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
May 28, 2015, previously published on May 27, 2015
Illinois enacted a direct placement tax on non-admitted insurance in 2014. However, there is a strong movement in Illinois to repeal or narrow the tax. Tennessee has now legislatively expanded its direct placement tax on non-admitted insurance, falling in line with many other states, including...

 

HTMLHubba, Hubba, Hubba! Money, Money, Money! Who Do You Trust? California and North Carolina Differ on the Constitutionality of Taxing Undistributed Foreign Trust Income
Timothy A. Gustafson, Michael P. Penza; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
May 28, 2015, previously published on May 27, 2015
The California Franchise Tax Board (FTB) issued an information letter explaining that a trust is taxable in California if any of the following three conditions are met: (1) the trust has income from California sources; (2) a trustee is a resident of California; or (3) a non-contingent beneficiary...

 

Adobe PDFLouisiana House Serves Up Revenue Raising Bills to the Senate
Matthew A. Mantle, Kimberly Lewis Robinson, Justin B. Stone; Jones Walker LLP;
Legal Alert/Article
May 27, 2015, previously published on May 2015
The Louisiana House of Representatives took a major step May 7th in addressing the $1.6 billion budget hole for the 2016 fiscal year. All in, the House moved forward approximately $664 million in revenue raising bills, in spite of many protests by business and industry representatives. While the...

 

HTMLFor Municipalities: Tax Increment Financing Law - Near Miss at the Legislature
Joan M. Fortin, Shana Cook Mueller; Bernstein Shur;
Legal Alert/Article
May 26, 2015, previously published on May 14, 2015
You may have heard recently that the Maine Legislature was considering a bill that would have created significant problems for municipalities who use, or plan to use, tax increment financing as part of their economic development toolbox. The good news is that on April 27, 2015, the Joint Standing...

 


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