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HTMLOutline of the 2016 Tax Reform Proposal (Corporate Income Tax and International Taxation)
Harukuni Ito, Kyosuke Katahira, Yuichiro Mori, John C. Roebuck, Takako Yako; Jones Day;
Legal Alert/Article
February 9, 2016, previously published on December 2015/January 2016
The 2016 Tax Reform Proposal was approved by the Cabinet on December 24, 2015.

 

HTMLWest Virginia Office of Tax Appeals Rules That the Presence of Independent Contractors Establishes Sales Tax Nexus
Jessica A. Eisenmenger, Amy F. Nogid; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
February 9, 2016, previously published on February 8, 2016
The West Virginia Office of Tax Appeals (OTA) upheld a sales tax assessment against an out-of-state company that provided taxable outside maintenance services such as snow removal and window cleaning in the state via independent contractors. The Administrative Law Judge reasoned that since...

 

HTMLUpdated Dutch Tax-Transparency Rules for the Dutch CV
Thomas van der Vliet; Greenberg Traurig, LLP;
Legal Alert/Article
February 9, 2016, previously published on February 1, 2016
At the very end of 2015, the Dutch Ministry of Finance published a revised decree on the tax-transparency rules for Dutch limited liability partnerships (commanditaire vennootschap or Dutch CV).1 This revised decree replaces the decree of Jan. 11, 2007.2

 

HTMLIRS Says Aircraft Leasing Entity is Eligible for 1031 Tax Free Exchange Treatment Despite Leasing to Related Companies at No Profit
Marvin A. Kirsner; Greenberg Traurig, LLP;
Legal Alert/Article
February 9, 2016, previously published on January 29, 2016
A new IRS Chief Counsel memo says that an aircraft leasing partnership that trades in an aircraft that is leased to a related entity is eligible for §1031 tax free exchange treatment, even though the related entity lease rate was so low that it produced tax losses during the term of the lease....

 

HTMLWV Tax Department's Application of Tax Credit for Sales Tax Paid to Other States Not Supported by Statute, Violated Internal Consistency
Olga Jane Goldberg, Leah Robinson; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
February 9, 2016, previously published on February 5, 2016
The West Virginia Office of Tax Appeals (OTA) ruled in favor of a rail transportation company subject to use tax on fuel used in West Virginia because the West Virginia State Tax Department (Department) incorrectly applied the credit against use tax for sales tax paid to “another...

 

HTMLNot So Sweet Home Alabama: Tax Injunction Act Bars Federal Court Challenge of Alabama State Income Tax
Stephanie T. Do, Carley A. Roberts; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
February 8, 2016, previously published on February 5, 2016
The U.S. Court of Appeals for the Eleventh Circuit affirmed dismissal of a taxpayer’s complaint, arising from the Alabama Department of Revenue’s assessment and collection of state income tax, for lack of subject matter jurisdiction under the Tax Injunction Act (TIA). The court held...

 

Adobe PDFCyprus Yacht Registration New Preferable Vat Treatment
Demetra Constantinou; Kinanis LLC;
Presentation
February 8, 2016, previously published on January 27, 2016
On the 13th of March 2012, the Cyprus VAT Authority has launched a scheme making Cyprus one of the most attractive EU jurisdictions for yacht registration. According to this scheme, a Cyprus company can enter into a lease-sale agreement of a yacht with a third party, paying VAT only on a...

 

Adobe PDFAmendments to the Tax Legislation of Cyprus
Charalambos Meivatzis; Kinanis LLC;
Legal Alert/Article
February 8, 2016, previously published on January 2016
New laws have recently been enacted in Cyprus, effecting important changes to the Income Tax Law and Capital Gains Tax Law

 

HTMLHolding Company Gets Factored Out of Parent's Colorado Combined Return on the Reg.
Todd G. Betor, Eric J. Coffill; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
February 4, 2016, previously published on February 3, 2016
On January 20, a Denver trial court ruled that Agilent Technologies World Trade, Inc. (World Trade), a holding company with no property or payroll of its own, cannot be included in its parent’s combined corporate income tax return. The court found that World Trade did not meet the definition...

 

HTMLBrazil Update: Capital Gains Tax Developments and Adoption of the Hague Apostille Convention
S. Wade Angus, Marcello Hallake, Sanjiv K. Kapur, Luis Riesgo; Jones Day;
Legal Alert/Article
February 4, 2016, previously published on January 2016
Two recent legal developments in Brazil are included in this Alert: a decision by the Brazilian Federal Revenue Service confirming that any increased capital gains rates approved by Congress in 2016 will not take effect until 2017, and Brazil's adoption of the Hague Apostille Convention, which will...

 


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