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HTMLBuying a Bit - Purchases of Bitcoins Are Not Subject to Sales Tax in Missouri
Mary C. Alexander, Charles C. Kearns; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
November 3, 2014, previously published on October 16, 2014
The Missouri Department of Revenue determined in a letter ruling that Bitcoins are intangible property not subject to tax under Missouri’s Sales and Use Tax Law. As explained by the taxpayer, Bitcoins are “a form of digital currency that is created by software and stored...

 

HTMLNew Property Tax "Uncapping" Exemptions Unveiled
Kevin M. Huss; Smith Haughey Rice & Roegge, P.C.;
Legal Alert/Article
November 3, 2014, previously published on October 28, 2014
Earlier this month, Governor Snyder signed Public Act 310 of 2014, which expanded the available exemptions from property tax “uncapping” in the State of Michigan. The effect of this new law provides additional planning opportunities not originally contemplated in prior law. Beginning...

 

HTMLLighting Up Dark Fiber: Washington Turns on Retail Sales Tax for Dark Fiber
Stephanie T. Do, Timothy A. Gustafson; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
November 3, 2014, previously published on October 16, 2014
The Washington State Department of Revenue determined that a telecommunications company’s leases of dark fiber were competitive telephone services and thus subject to retail sales tax. The taxpayer leased dark fiber - unused, unlit fiber optic cable - from various carriers and subsequently...

 

HTMLIRS and DOL Issue Favorable Guidance on Lifetime Income Provided Through Target Date Funds in Retirement Plans
Brenna M. Clark, Adam B. Cohen, Andrea M. Gehman, Michael A. Hepburn, Paul R. Lang; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
November 2, 2014, previously published on October 28, 2014
On October 23 and 24, the Internal Revenue Service (IRS) and the Department of Labor (DOL) issued coordinated guidance on lifetime income provided through target date funds held by retirement plans. According to an accompanying press release from the Treasury and like the final regulations on...

 

HTMLREMINDER: HPID Deadline is November 5th
Brenna M. Clark, Adam B. Cohen, Andrea M. Gehman, Michael A. Hepburn, Paul R. Lang; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
November 2, 2014, previously published on October 30, 2014
The U.S. Department of Health and Human Services (HHS) is requiring all self-insured health plans to obtain a Health Plan Identifier number (HPID) as part of its compliance efforts under the Health Insurance Portability and Accountability Act (HIPAA). This number will be used in the future so that...

 

HTMLBC LNG Tax Regime: Rate Concessions and New Tax Credit but Uncertainty Remains
David W. Bursey, Donald E. Greenfield, Claire M.C. Kennedy, Patrick T. Maguire, L. Alan Rautenberg; Bennett Jones LLP;
Legal Alert/Article
November 2, 2014, previously published on October 24, 2014
On October 21, 2014, the British Columbia government introduced Bill 6, the Liquefied Natural Gas Income Tax Act (LNGITA). The LNGITA proposes a two-tier tax on income derived from liquefaction activities at liquefied natural gas (LNG) facilities in British Columbia starting in 2017. Bill 6 is the...

 

HTMLOver/Under: States Set Interest Rates for Under and Over Payments of Taxes for 2015
David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
October 31, 2014, previously published on October 23, 2014
Michigan’s Department of Treasury issued Revenue Bulletin 2014-16 establishing the annual rate of interest due on underpayments and overpayments for the period beginning on Jan. 1, 2015 and ending on June 30, 2015. A daily interest rate of .0001164, based on an annual adjusted rate of 4.25...

 

HTMLSeveral States Respond to U.S. Supreme Court Decision on Same-Sex Marriage
David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
October 31, 2014, previously published on October 23, 2014
On June 26, 2013, in U.S. v. Windsor, the United States Supreme Court ruled that the Defense of Marriage Act, which defined marriage as between one man and one woman, was unconstitutional. This was significant for tax purposes because the subsequent Internal Revenue Service Revenue Bulletin...

 

HTMLIRS Announces 2015 Cost-of-Living Increases to Benefit Plan Limits
Jeffrey S. Ashendorf; Ford & Harrison LLP;
Legal Alert/Article
October 31, 2014, previously published on October 23, 2014
On October 23, 2014, the Internal Revenue Service announced cost of living adjustments affecting the limitations applicable to pension and other retirement plans, in IR 2014-99. Some of the limitations remain unchanged because they are indexed in $1000 or $5000 increments, but others are changing...

 

HTMLNew Provisions Concerning Thin Capitalization in Poland
BSJP Brockhuis Jurczak Prusak Sp.k.;
Legal Alert/Article
October 31, 2014
On the 1st January 2015 the provisions regarding tax deduction of the interest paid for the loans provided by the related companies (thin capitalization) are about to change.

 


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