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|Changes to the BC Property Transfer Tax Regime|
Susan Do, Allison Godey; Singleton Urquhart LLP;
May 31, 2016, previously published on April 28, 2016On February 16 the B.C. government announced the 2016 budget and introduced a number of significant changes with respect to the province’s property transfer tax (PTT) regime. Property transfer tax is payable in accordance with the Property Transfer Tax Act, which provides that PTT applies to...
|Treasury Proposes New Regulations on Disregarded Entities Owned by Nonresident Aliens|
Mary F. Voce, Kenneth Zuckerbrot; Greenberg Traurig, LLP;
May 31, 2016, previously published on May 12, 2016If you ask the typical American tax administrator to name a notorious tax haven they would probably name the Cayman Islands or the British Virgin Islands or some other small nation that makes a disproportionate amount of its budget by accommodating international tax structures. Ask the same...
|UK Budget 2016 - Key Tax Measures|
Adam Blakemore, Catherine Richardson; Cadwalader, Wickersham & Taft LLP;
May 27, 2016, previously published on March 17, 2016The Chancellor of the Exchequer delivered the UK Budget for 2016 on 16 March 2016. The Budget was delivered against the backdrop of international tax developments, relating to the Organisation for Economic Co-operation and Development’s Base Erosion and Profit Shifting Report and heightened...
|New York Sales and Use Tax and Works of Art|
Glenn Newman; Greenberg Traurig, LLP;
May 26, 2016, previously published on May 12, 2016Sales tax on the purchase of artwork adds up to a significant amount in the high-end art world. Art dealers and collectors should be aware of two recent New York sales tax developments when it comes to selling or purchasing works of art.
|Broad Anti-Inversion Rules Released|
William P. Mills, Linda Z. Swartz; Cadwalader, Wickersham & Taft LLP;
May 26, 2016, previously published on April 5, 2016On April 4, 2016, Treasury released new rules making it more difficult for some U.S. companies to invert (“Serial Inversion Regulations”), Proposed Regulations limiting the effectiveness of “earnings stripping” techniques (“Earnings Stripping Regulations”), and...
|New York State Bill Would Alter Taxation of Carried Interest|
Shane J. Stroud, Linda Z. Swartz; Cadwalader, Wickersham & Taft LLP;
May 26, 2016, previously published on March 31, 2016A bill recently introduced in the New York State Assembly would impose additional tax on carried interest.1 The taxation of carried interest has been widely discussed over the last decade, with a number of bills introduced (but not enacted) in Congress that generally would tax such carried interest...
|Purposeful By-Product: Louisiana Supreme Court Determines Purchases of Limestone Used in Electricity Generation Qualified for 'Further Processing Exclusion' Under Louisiana Sales & Use Tax|
Marc A. Simonetti, Douglas Upton; Sutherland Asbill & Brennan LLP;
May 25, 2016, previously published on May 24, 2016The Louisiana Supreme Court concluded that limestone purchased for the dual purpose of absorbing sulfur during the generation of electricity and producing ash for sale to third parties was excluded from the definition of a “sale at retail” by application of the “further processing...
|Is Tennessee "Retiring" Its Hall Income Tax?|
Burr Forman LLP;
May 25, 2016, previously published on April 2016Tennessee has long been known as a retirement friendly state and usually ranks in the Top 10 of any list identifying the best places in the U.S. for retirement. That reputation is about to be enhanced as Tennessee's Legislature voted last week to permanently retire the state's limited personal...
|Our Tax Sale Title Was Annulled - Now What?|
Wesley M. Plaisance; Breazeale, Sachse & Wilson, L.L.P.;
May 20, 2016, previously published on March 2016With the increasing number of tax sales being annulled across the State of Louisiana due to lack of constitutionally required pretax sale notice to record owner(s), mortgage holder(s) and/or other lien holders of record, I am frequently asked by tax sale purchasers: Who is responsible for the...
|Ohio: Gov. Kasich “Always Looking to Cut Taxes”|
McDonald Hopkins LLC;
May 20, 2016, previously published on April 14, 2016When Gov. John Kasich gave his sixth state of the state speech last week, the Columbus Dispatch noticed that he offered a hopeful message, but few new ideas. The governor pointed out in his speech that “just five short years ago,” Ohio faced an $8 billion deficit, and that “our...