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HTMLVoluntary Disclosure Leading To Immunity: Planned Tightening From January 1, 2015
Michael Rainer, Michael Rainer; GRP Rainer LLP;
Legal Alert/Article
October 22, 2014, previously published on October 21, 2014
The German government has approved a bill to tighten the rules for voluntary disclosure in the event of tax evasion. The law is expected to enter into force on January 1, 2015.

 

HTMLIRS Warns Congress Over Tax Extenders
McDonald Hopkins LLC;
Legal Alert/Article
October 19, 2014, previously published on October 10, 2014
The Internal Revenue Service is warning Congress that decisions over renewing tax provisions that expired at the end of 2013 must be made by late November, or next year's tax-filing season could be seriously disrupted.

 

Adobe PDFVAT Groups: Potential VAT Costs for Financial Groups as ECJ Recognises Intra-Entity Supplies between US Head Office and VAT-Grouped Branch
Sullivan Cromwell LLP;
Legal Alert/Article
October 19, 2014, previously published on October 10, 2014
The European Court of Justice has decided that IT services provided by Skandia America Corporation to its Swedish branch should be recognised for VAT purposes because the Swedish branch was part of a VAT group.

 

HTMLVoters to Decide Whether Recreational Marijuana Should Be Legal—— Therefore Taxable—In Three More States
McDonald Hopkins LLC;
Legal Alert/Article
October 18, 2014, previously published on OCtober 9, 2014
In less than a month, voters in Alaska, Oregon, and the District of Columbia will decide whether to legalize the retail sale of recreational marijuana. According to ProCon.org, voters in 23 states, including these three, have already approved of programs allowing for the sale of medical marijuana;...

 

HTMLPennsylvania: The Business Privilege Tax does not Apply to the Rental Real Estate Business
McDonald Hopkins LLC;
Legal Alert/Article
October 18, 2014, previously published on October 9, 2014
In Fish, Hrabrick and Briskin v. Township of Lower Merion, the Commonwealth Court of Pennsylvania concluded that the imposition of the business privilege tax (BPT) on the appellants’/lessors’ (Appellants) rental income, defined as gross receipts from lease transactions, violates the...

 

HTMLIRS Same-Sex Marriage Guidance May Require Adoption of Plan Amendments
Rebecca C. Davenport, Maureen J. Gorman, Debra B. Hoffman, Cecilia A. Roth; Mayer Brown LLP;
Legal Alert/Article
October 17, 2014, previously published on October 14, 2014
Tax-qualified US retirement plans may need to be amended by December 31, 2014 in order to comply with requirements imposed by the Internal Revenue Service (IRS) regarding the treatment of individuals in same-sex marriages following the US Supreme Court’s decision in United States v. Windsor.

 

HTMLThe Netherlands to Expand its Fiscal Unity Regime to Second-Tier Subsidiaries and Sister Companies Following EU Court of Justice Ruling
Jones Day;
Legal Alert/Article
October 16, 2014, previously published on October 2014
On June 12, 2014, the EU Court of Justice ("ECJ") ruled in two joint cases that the Dutch fiscal unity regime infringes on the EU freedom of establishment, because it does not allow a fiscal unity between (i) a Dutch resident parent company and its second-tier Dutch resident subsidiary...

 

HTMLWithholding Tax Exemption on Bond Interest Broadened
Jones Day;
Legal Alert/Article
October 16, 2014, previously published on October 2014
Law Decree No. 91 of June 24, 2014, converted into law by the Italian Parliament on August 7, 2014, has broadened the scope of the withholding tax exemption applicable to eligible nonresident investors (i.e., investors resident in a white-listed country and with no permanent establishment in Italy)...

 

HTMLSDLT and Property Investment Funds
Jones Day;
Legal Alert/Article
October 16, 2014, previously published on October 2014
The UK government has announced that it will be looking at whether any changes are needed to current stamp duty land tax ("SDLT") rules to cater for two specific forms of collective investment scheme designed for investors in the UK market.

 

HTMLRepeal of the Interest-Withholding Tax on Certain Cross-Border Loans
Jones Day;
Legal Alert/Article
October 16, 2014, previously published on October 2014
As a rule, if a nonresident lender grants a loan to an Italian resident borrower, the interest paid on the loan is subject to a 26 percent withholding tax in Italy unless the lender is eligible for the exemption under the Italian laws that implemented the EU Interest and Royalties Directive. The...

 


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