Join Matindale-Hubbell Connected



Search Results (9868)

  
Documents on taxation
 

View Page: Prev  1  2  3  4  5  6  7  8  9  10  Next  >>
Show: results per page
Sort by:
Sponsored Results

Adobe PDFTax Changes Included in the Trade Preferences Extension Act of 2015
C. Reid Barrineau, Edward H. Brown, Joshua A. Ehrenfeld, James M. McCarten, Allen Sullivan; Burr & Forman LLP;
Legal Alert/Article
August 26, 2015, previously published on August 2015
The recently enacted Trade Preferences Extension Act of 2015 (the "Act") contains a number of tax provisions affecting businesses and individuals which have not been widely reported. The Act adds a requirement for claiming certain educational credits and deductions and increases the...

 

Adobe PDFAnticipated Changes in IRS Regulations May Impact Use of Valuation Discounts in Estate Planning
Michael A. Backer, Nita Sukhdev Vyas; Greenbaum, Rowe, Smith & Davis LLP;
Legal Alert/Article
August 26, 2015, previously published on August 2015
Valuation discounts can play an important role in tax planning for the estate of a high net worth individual. Many of our clients have used valuation discounts for lack of control (also known as minority discounts), and for lack of marketability, to save significant gift and estate taxes when...

 

HTMLMaybank on the Government Accounting Standards Board issued Statement No. 77, Tax Abatement Disclosures
Burnet R. Maybank; Nexsen Pruet, LLC;
Legal Alert/Article
August 25, 2015, previously published on August 15, 2015
Today, August 15, 2015, the Government Accounting Standards Board issued Statement No. 77, Tax Abatement Disclosures.

 

HTMLConnecticut: Tax appraiser May Not Evaluate Property’s Interior Without Owner’s Permission or a Warrant
David H. Godenswager, David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
August 24, 2015, previously published on August 20, 2015
Earlier this month, in the case Reznik v. City of Milford, a Connecticut court concluded that the taxing authority could not force homeowners to allow internal access to their home to conduct a property valuation.

 

HTMLIllinois: June and July Storms Trigger Waiver of Penalties And Interest For Late Filings
David H. Godenswager, David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
August 24, 2015, previously published on August 20, 2015
The Illinois Department of Revenue (IDOR) announced that it will waive penalties and interest for taxpayers who cannot file or pay on time as a result of June and July's violent storms, flooding, and tornadoes.

 

HTMLMore States Utilizing Nexus Laws to Capture Lost Tax Revenue
David H. Godenswager, David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
August 24, 2015, previously published on August 20, 2015
In 1992, the Supreme Court decided Quill Corp. v. North Dakota, holding that states cannot require out-of-state retailers to collect sales taxes on products they ship into those jurisdictions, absent some minimal contact or physical presence there. As Internet shopping becomes more prevalent, this...

 

HTMLForm vs. Substance
Nicolas Andre, Siamak Mostafavi, Alexios Theologitis; Jones Day;
Legal Alert/Article
August 20, 2015, previously published on August 2015
In a decision dated May 11, 2015, the Conseil d'Etat ruled in favor of the French tax administration (FTA), in a situation in which the availability of the participation exemption (Exemption) was challenged.

 

HTMLAdvocate General Opines In ECJ Case Targeting Dividend Withholding Tax
Nicolas Andre, Siamak Mostafavi, Alexios Theologitis; Jones Day;
Legal Alert/Article
August 20, 2015, previously published on August 2015
On June 25, 2015, Advocate General Niilo Jääskinen (AG NJ) rendered his long-awaited opinion in the C-17/14 case pending before the European Court of Justice (ECJ) involving withholding tax applied under Dutch tax law to outbound dividend distributions.

 

HTMLAbnormal Act of Management
Nicolas Andre, Siamak Mostafavi, Alexios Theologitis; Jones Day;
Legal Alert/Article
August 20, 2015, previously published on August 2015
On May 20, 2015, the Conseil d'Etat decided in favor of the taxpayer in a situation in which the FTA argued that the taxpayer had committed a so-called "abnormal act of management" by not charging more administrative fees to its clients.

 

HTMLFAPI And Offshore Captive Insurance Arrangements
Angelo Discepola; McCarthy Tetrault LLP;
Legal Alert/Article
August 20, 2015, previously published on July 28, 2015
Paragraph 95(2)(a.2) of the Income Tax Act (Canada)[1] was introduced as a measure to restrict the tax benefit associated with transferring income from the insurance of a risk in respect of a person resident in Canada, property situated in Canada or a business carried on in Canada (each a Canadian...

 


View Page: Prev  1  2  3  4  5  6  7  8  9  10  Next  >>