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HTMLPublic Tax Sale to Pay Unpaid Real Estate Taxes Held to Constitute “Reasonably Equivalent Value” for Fraudulent Transfer Purposes
Pullman Comley LLC;
Legal Alert/Article
April 17, 2015, previously published on March 23, 2015
A voluntary or involuntary transfer of property by a debtor for less than “reasonably equivalent value” at a time when the debtor is insolvent may be avoided as a fraudulent transfer 11 USC § 548, irrespective of the debtor’s intent. In Jacobson v A127, LLC (In re Jacobson),...

 

HTMLFinal Treasury Regulations Explain Listed
Jeremiah Coder, Barbara T. Kaplan; Greenberg Traurig, LLP;
Legal Alert/Article
April 17, 2015, previously published on April 2, 2015
The U.S. Department of the Treasury and the Internal Revenue Service issued final regulations effective March 31, 2015 that clarify what steps must be taken to ensure that a taxpayer’s assessment period closes for tax years in which a listed transaction occurred.

 

HTMLIRS Warns Plan Sponsors About Hardship Withdrawal Documentation
Brenna M. Clark, Adam B. Cohen, Brittany Edwards-Franklin, Andrea M. Gehman, Alice Murtos; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
April 17, 2015, previously published on April 16, 2015
In a recent Employee Plans Newsletter, the Internal Revenue Service (IRS) warned plan sponsors that they must obtain and keep documentation related to hardship withdrawals, particularly the documentation necessary to substantiate an employee’s immediate and heavy need for a hardship...

 

HTMLReligious Privileges and Exemptions Questioned
Laura Bellotti Cardillo; Pullman & Comley, LLC;
Legal Alert/Article
April 16, 2015, previously published on Spring 2015
Many states, including Connecticut, offer property tax benefits to houses of worship and the residences of their professional religious leaders. The Internal Revenue Code provides a panoply of preferences as well.

 

HTMLState aids: the General Court of the European Union clarifies the qualification and quantification of the advantage enjoyed in the case of differentiated tax rates
Sara Pomar, Emmanuelle van den Broucke; Dentons Canada LLP;
Legal Alert/Article
April 16, 2015, previously published on February 24, 2015
In a judgment of February 5, 2015, the General Court of the European Union challenged the Commission’s quantification of the aid obtained due to differentiated tax rates. In this case, Ireland had adopted an air travel tax (ATT) paid directly to airlines by each passenger leaving an airport...

 

Adobe PDFWhat is in a Name? Provisional Liquidators, Liquidators & Ad Valorem Fees
Justine T. K. Lau, Richard M. Tollan; Mayer Brown JSM;
Legal Alert/Article
April 16, 2015, previously published on March 10, 2015
We have previously reported that the Official Receiver retains its entitlement to ad valorem fees on the conversion of a compulsory liquidation to a creditors’ voluntary winding-up (CVL).

 

HTMLNew Tax Treaty between Hong Kong and mainland China which has Consequences for Shipping, Airline and Securities Trading Companies
Pieter L. de Ridder; Mayer Brown JSM (Singapore) Pte. Ltd.;
Legal Alert/Article
April 16, 2015, previously published on April 13, 2015
This is relevant mainly for (1) Hong Kong companies or investment funds selling securities in Chinese listed companies and (2) ship or aircraft leasing companies resident in Hong Kong who (finance) lease vessels and aircraft to lessees in mainland China.

 

HTMLThorny Exemption Issue Discussed
Laura Bellotti Cardillo; Pullman & Comley, LLC;
Legal Alert/Article
April 16, 2015, previously published on Winter 2015
Limited Liability Company X owns property in the Town of Windham which it leases to Corporation Y. Both entities are tax exempt under the Internal Revenue Code. Both entities brought suit against the Town to challenge its failure to grant their tax exemption applications.

 

HTMLCRA Releases Resource Sector ‘Principal Business Corporation’ Folio
Steve Suarez; Borden Ladner Gervais LLP;
Legal Alert/Article
April 16, 2015, previously published on April 9, 2015
The Canada Revenue Agency is updating many of its folios on different tax issues, which summarize the CRA’s interpretation of the law on those issues.

 

HTMLIRS Releases Favorable Private Letter Ruling on “Taxable Annuity.”
Dennis L. Allen, Thomas A. Gick, Jeffrey H. Mace, Michael R. Miles, William R. Pauls; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
April 16, 2015, previously published on April 15, 2015
On April 10, the Internal Revenue Service (IRS) released PLR 201515001 (Oct. 10, 2014), favorably addressing a “taxable annuity” - essentially, a deferred annuity contract supported, in part, by subaccounts, each of which invested solely in a single publicly available mutual fund. Not...

 


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