Search Results (8868)
Documents on taxation
Show: results per page
|New Tax Treaty Between Mexico and United Arab Emirates Enters into Force|
Rodrigo Gómez, Karl L. Kellar, Andrés Lieja, Luis Ignacio Martel, Luis Rodrigo Salinas; Jones Day;
July 24, 2014, previously published on July 2014The Mexico-United Arab Emirates tax treaty, signed on May 20, 2012 (the "Treaty"), entered into force on July 9, 2014 after its publication in the Mexican Official Gazette. Pursuant to Article 28, the Treaty will be applicable on January 1, 2015. The Treaty results from Mexico's...
|Film Tax Incentives in Latin America|
Marcos Vergara del Carril; Sheppard, Mullin, Richter & Hampton LLP;
July 24, 2014, previously published on July 18, 2014Distribution of audiovisual content is blooming at a very fast pace, and while the consumer is still demanding for more new content, producers are struggling with this new competitive era. While appetite for content is at its highest peak, and consumer is getting original content from distributors...
|Required Summer Reading: Guidance Issued on the Tax Treatment of Guaranteed Minimum Benefit Hedges and Identified Mixed Straddles|
Dennis L. Allen, Thomas A. Gick, Jerome B. Libin, Jeffrey H. Mace, Michael R. Miles; Sutherland Asbill & Brennan LLP;
July 24, 2014, previously published on July 23, 2014Treasury and the IRS offered two pieces of highly anticipated guidance on July 18 that are particularly relevant to the life insurance industry.
|Conjunction Junction: Michigan Supreme Court Holds "And" Means "And" for Use Tax Exemption|
Nicole D. Boutros, Timothy Gustafson, Timothy A. Gustafson; Sutherland Asbill & Brennan LLP;
July 24, 2014, previously published on July 21, 2014 The Michigan Supreme Court held that a taxpayer claiming a Michigan use tax exemption for sales tax “due and paid” on its purchases of tangible personal property must demonstrate that it actually paid sales tax on such property. The taxpayer provided a marine transportation service to...
|Circuits Split Over Legality of IRS Rule Mandating Tax Credits for Individuals Covered Through Federal Exchanges under the Affordable Care Act|
Robert P. Charrow, Danielle F. White; Greenberg Traurig, LLP;
July 24, 2014, previously published on July 22, 2014Today, the U.S. Court of Appeals for the D.C. Circuit, in a 2-to-1 decision, written by Judge Griffith, overturned Internal Revenue Service (IRS) regulations issued under the Affordable Care Act (ACA) requiring tax credits be made available to otherwise eligible individuals who purchase health...
|Wyoming DOR Publishes Guidance Addressing the Sales Tax Treatment of Cloud Computing Services|
Sutherland Asbill Brennan LLP;
July 24, 2014, previously published on July 21, 2014 The Wyoming Department of Revenue has published guidance addressing the sales tax treatment of a broad range of computer sales and services, including cloud computing, web hosting, and data storage.
|The Sky is Really Falling|
James M. Kane; Chamberlain, Hrdlicka, White, Williams & Aughtry;
July 24, 2014, previously published on July 9, 2014The advent of the early 2013 Congressional $5.0 million estate exemption also gave us a vastly more complicated income tax system that will apply to a large number of estates.
|Transitional Rules for The Wills, Estates And Succession Act|
Peter J. Glowacki, Scott Kerwin, Tamara G. Wong; Borden Ladner Gervais LLP;
July 24, 2014, previously published on July 21, 2014The Wills, Estates and Succession Act (“WESA”) came into force on March 31, 2014. The WESA is both a consolidation and a substantial overhaul of British Columbia’s legislation relating to wills and estates. Amendments to the Supreme Court Civil Rules also came into effect on March...
|Is Your Joint Venture GST/HST-compliant?|
Charlene Schafer; McCarthy Tétrault LLP;
July 23, 2014, previously published on July 22, 2014There is less than 6 months remaining until the expiry of the Canada Revenue Agency’s (“CRA”) administrative tolerance for non-compliant joint venture nominee corporations to report and claim input tax credits (“ITC’s”) in respect of GST/HST payable on behalf of...
|Raising Money? Don’t Forget About the Tax Credits|
Foley Lardner LLP;
July 23, 2014, previously published on July 18, 2014With many states continuing to use tax credits to seed entrepreneurial growth, entrepreneurs and legal counsel must understand the applicable state-sponsored programs and position qualifying businesses to take advantage of these programs. Some government officials and scholars debate the extent to...