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HTMLIRS Provides Additional Information on 409A Audit Initiative; Other 409A Matters
Alfred B. Fowler, Peter C. Langdon, Juliana Reno, John E. Schembari, Michelle M. Ueding; Kutak Rock LLP;
Legal Alert/Article
August 2, 2014, previously published on July 31, 2014
In May, the IRS announced that it had launched an audit initiative (the Initiative) to gauge compliance with the rules for nonqualified deferred compensation arrangements under Internal Revenue Code (Code) Section 409A. Yesterday, we participated in a national conference with the IRS where IRS...

 

HTMLIs Your Charity Eligible? IRS Makes Filing For Tax Exemption Easier
Lauren B. Ades; Pessin Katz Law, P.A.;
Legal Alert/Article
August 1, 2014, previously published on July 21, 2014
On July 1, 2014, the Internal Revenue Service introduced a new, shorter application for smaller charities to apply for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code. This new form is designed to streamline the application process and provide for shorter delays in IRS...

 

HTMLBaltimore County Real Property Owners - Now Is the Time to Assess Your Appeal Options For The “Rain Tax”
Pessin Katz Law P.A.;
Legal Alert/Article
August 1, 2014, previously published on July 29, 2014
In March of this year, the Baltimore County Council, as mandated by state law, enacted a bill allowing the County to collect a Stormwater Remediation Fee from all real property owners in Baltimore County. The fee, known as the “rain tax”, will be deposited in a Stormwater Management...

 

HTMLSEFAZ/PGE Ruling No. 176/2014: Tax Amnesty Program for the State of Rio de Janeiro
Carolina M. Bottino, Ivan Tauil; Tauil & Chequer Advogados in association with Mayer Brown LLP;
Legal Alert/Article
August 1, 2014, previously published on July 30, 2014
On 07/24/2014, SEFAZ/PGE Ruling No. 176/2014 was published in the Official Gazette. It regulates the Tax Amnesty Program for the State of Rio de Janeiro, which was authorized by CONFAZ ICMS Convention No. 128/2013, allowing the waiver or reduction of penalties and interest related to the Tax on...

 

Adobe PDFThe International Comparative Legal Guide to Corporate Tax 2014
Ali Budiardjo Nugroho Reksodiputro (ABNR);
Legal Alert/Article
August 1, 2014, previously published by Global Legal Group as part of its ICLG series. on November 2013
This article examines the corporate tax law in Indonesia as part of a cross border analysis.

 

HTMLPublications Feature Chris Condeluci's Reaction to Conflicting ACA Subsidy Rulings
Christopher E. Condeluci; Venable LLP;
Legal Alert/Article
August 1, 2014, previously published on July 24, 2014
This week, two federal court rulings offered contradictory interpretations of a key component of the Affordable Care Act (ACA). A federal appeals court in Washington, DC ruled that Congress did not provide for subsidies on health insurance policies purchased through federal exchanges, a ruling...

 

HTMLCreating Conditions for Budget Revenue Increase and Tax Fairness
Dentons Canada LLP;
Legal Alert/Article
July 31, 2014, previously published on July 23, 2014
The draft “Law on Amendments to the Tax Code of Ukraine and Some Other Legislative Acts of Ukraine” was registered by the Verkhovna Rada of Ukraine on 22 July 2014 under number 4309¿.

 

HTMLTax Increment Financing in New England
John H. Sokul; Hinckley, Allen & Snyder LLP;
Legal Alert/Article
July 31, 2014, previously published on July 29, 2014
As we all know, the easy sites in New England are gone. The large, square, flat, clean, dry sites with highway access close to large, affluent population centers have been developed. However, there are still plenty of great development (and redevelopment) opportunities. Each presents various...

 

HTMLSummarizing Tax Consultations
Dentons Canada LLP;
Legal Alert/Article
July 31, 2014, previously published on July 28, 2014
The draft “Law on Amendments to the Law of Ukraine on Fundamental Principles of State Supervision (Control) in the Field of Economic Activity” as to limitation of interference in the activities of business entities registered under number 0937 dated 12 December 2012 was adopted by the...

 

HTMLLimitation of Interference in the Activities of Business Entities
Dentons Canada LLP;
Legal Alert/Article
July 31, 2014, previously published on July 28, 2014
On 1 July 2014 the Ministry of Revenues and Duties of Ukraine adopted a number of Summarizing Tax Consultations:

 


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