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Search Results (5857) Documents on taxation Show: results per page Sort by:  | Obama Administration Proposes Significant Tax Changes
Armando Gomez, Cary D. Pugh, Jamal Razavian, Sean M. Shimamoto; Skadden, Arps, Slate, Meagher & Flom LLP;
Legal Alert/Article February 17, 2012, previously published on February 16, 2012 On February 13, 2012, the Obama administration released its proposed budget for fiscal year 2013, which includes a number of proposals relating to tax incentives for research and investments in renewable energy property, and numerous changes affecting corporate, partnership and international tax....
| | Brazil is slowest country to open business among the Brics
Siqueira Castro — Advogados;
Legal Alert/Article February 17, 2012 Today, the process takes 119 days; in 2007, it took 152. Despite the improvement, only four countries make businessmen wait longer: Equatorial Guinea (137 days), Venezuela (141), Republic of the Congo (160) and Suriname (694 days).
| | Effective Ways to Use Gift Tax Exemption
Haynes Boone LLP;
Legal Alert/Article February 17, 2012, previously published on February 16, 2012 Most of our clients are aware that Congress dramatically increased the individual gift tax exemption from $1,000,000 to $5,120,000 in 2012, and that the exemption is scheduled to revert to $1,000,000 on January 1, 2013 unless Congress takes some action. If this reduction in the gift tax exemption...
|  | Goodwill Hunting: Identifying and Allocating Value to Goodwill on the Sale of a Business
Stephen J. Fyfe, Stephanie A. Wong; Borden Ladner Gervais LLP;
Legal Alert/Article February 17, 2012, previously published on February 2012 One of the more significant issues in an asset purchase deal is the allocation of purchase price among the assets being purchased. The allocation impacts the tax liability of the vendor arising from the sale and the future tax shield of the purchaser, as well as various commodity taxes that arise...
| | Section 871(m) Guidance on Treatment of Dividend Equivalent Payments
Tola Ozim, Edward Tanenbaum; Alston & Bird LLP;
Legal Alert/Article February 16, 2012, previously published on February 15, 2012 On January 23, 2012, the IRS published both temporary (T.D. 9572) and proposed regulations (REG-120282-10) under Section 871(m) regarding U.S. federal withholding tax on dividend equivalents.
| | FATCA: The Long Arm of the (US Tax) Law
Richard Cassell, Clive Cutbill, Kristin Konschnik, Alana Lowe-Petraske, Alison Paines, Chris Priestley; Withers Bergman LLP/Withers LLP;
Legal Alert/Article February 16, 2012, previously published on February 15, 2012 UK charities and some non-charitable community organisations could fall within the scope of a proposed set of controversial US tax regulations.
| | Is Tax Reform Headed to South Carolina?
Rick Reames; Nexsen Pruet, LLC;
Legal Alert/Article February 16, 2012, previously published on February 14, 2012 This year could be a pivotal one for tax reform in South Carolina. The Governor, Legislature and Supreme Court are each taking steps that could have a major impact on how the Palmetto state generates and collects revenue.
| | FATCA: The Other Shoe Drops
Withers Bergman LLP/Withers LLP;
Legal Alert/Article February 16, 2012, previously published on February 15, 2012 On February 8, 2012, the IRS released long-awaited proposed regulations REG-121647-10 (the “Proposed Regulations”) containing rules on information reporting and withholding under the Foreign Account Tax Compliance Act (“FATCA”) provisions introduced as part of the Hiring...
| | U.S. Department of Treasury: Administration's Fiscal Year 2013 Budget Proposes Tax Policy to Boost Growth, Create Jobs and Improve Opportunity for Middle Class
Colodny Fass Talenfeld Karlinsky Abate P.A.;
Legal Alert/Article February 15, 2012, previously published on February 13, 2012 The U.S. Department of Treasury issued the following news release on February 13, 2012 regarding the Administration's Fiscal Year 2013 Budget:
| | Highlights of Proposed Regulations Issued Under FATCA and Multijurisdiction Plan for Information Sharing
Jared Binstock, Jody J. Brewster, Roseann M. Cutrone, Pamela Lawrence Endreny, Edward E. Gonzalez, Yvonne L. Lee, Megan E. Wernke; Skadden, Arps, Slate, Meagher & Flom LLP;
Legal Alert/Article February 15, 2012, previously published on February 15, 2012 On February 8, 2012, Treasury and the IRS issued comprehensive proposed regulations (Proposed Regulations) that would, when finalized, implement the Foreign Account Tax Compliance Act (FATCA), which was enacted in March 2010. Notably, the Proposed Regulations delay the implementation of several...
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