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HTMLTax Planning Strategies to Consider Before the End of the Year
Thomas N. Lawson, Alan J. Tarr; Loeb & Loeb LLP;
Legal Alert/Article
January 29, 2015, previously published on December 2014
Taxpayers should consider a variety of tax planning steps before the end of the year, including evaluating whether to make any $14,000 annual exclusion gifts. The exclusion applies to both gift tax and generation-skipping transfer tax, making it particularly valuable for gifts to grandchildren....

 

HTMLRectification is About Intention - Not Interpretation
Alison J. Gray; Bennett Jones LLP;
Legal Alert/Article
January 29, 2015, previously published on January 20, 2015
The Ontario Superior Court of Justice recently granted rectification in a case in which the CRA and the taxpayer differed in their interpretation and effect of a particular document. In Kaleidescape Canada Inc et al v Computershare Trust Company of Canada et al, 2014 ONSC 4983, the Court was asked...

 

HTMLPrivate Letter Ruling Update: IRA is Permitted to Purchase Shares in a Gold Trust Without the Purchase Being Treated as a Deemed Distribution
Thomas N. Lawson, Alan J. Tarr; Loeb & Loeb LLP;
Legal Alert/Article
January 29, 2015, previously published on December 2014
Items of personal property that are treated as a “collectible” under the Code are subject to certain tax-related ownership restrictions. Additionally, a 28 percent tax rate applies to any gain resulting from the disposition of collectibles, rather than the 20 percent rate that applies...

 

HTMLHouse of Representatives and Senate Pass a One-Year Tax “Extenders” Bill
Thomas N. Lawson, Alan J. Tarr; Loeb & Loeb LLP;
Legal Alert/Article
January 29, 2015, previously published on December 2014
A variety of beneficial tax provisions expired at the end of 2013. There has been hope that this Congress would retroactively reinstate some or all of those provisions for 2014 and later years.

 

HTMLCase Update: Court Finds that Taxpayer Who Sold a Contract Right to Purchase Land Realized Capital Gain Income
Thomas N. Lawson, Alan J. Tarr; Loeb & Loeb LLP;
Legal Alert/Article
January 29, 2015, previously published on December 2014
Only a taxpayer selling a “capital asset” may realize capital gain income on the sale of property and benefit from the lower tax rate that applies to this income. Also, the taxpayer must have held the capital asset for more than one year. Only property or a property right can be treated...

 

HTMLFifth Circuit Reverses Tax Court on Amount of Discount Allowed in Determining Estate Tax Value of Works of Art
Thomas N. Lawson, Alan J. Tarr; Loeb & Loeb LLP;
Legal Alert/Article
January 29, 2015, previously published on December 2014
We previously reported on the Tax Court case Elkins v. Commissioner (March 11, 2013) (Vol. 8, No. 2, May 2013). At issue was the value, for estate tax purposes, of 64 pieces of art owned by the decedent taxpayer. At his death, the decedent held fractional interests in the art, with the balance held...

 

HTMLCanada Begins Border Enforcement for Counterfeits
Jesse I. Goldman, George W. H. Reid; Bennett Jones LLP;
Legal Alert/Article
January 28, 2015, previously published on January 15, 2015
On January 1, 2015, the Government of Canada declared into force new border controls designed to prevent counterfeit and copyright infringing goods from entering and exiting Canada. The new border controls empower officers of the Canada Border Services Agency (CBSA) to detain suspected counterfeit...

 

HTMLSupreme Court to Clarify the Liability of Canadian Corporations for Acts of their Foreign Affiliates
Alison J. Gray, Justin R. Lambert, David J. Wahl; Bennett Jones LLP;
Legal Alert/Article
January 23, 2015, previously published on December 11, 2014
The Supreme Court of Canada today heard argument in a case that will clarify whether a judgment obtained in a foreign country against a foreign corporate entity can be enforced in Canada against a Canadian affiliate of that foreign entity, even when the Canadian affiliate was not party to the...

 

HTMLNYC Proposed Tax Code Changes Would Affect Businesses Large and Small
Mark D. Allison, Rachel Leigh Partain, Clinton G. Wallace; Caplin & Drysdale, Chartered;
Legal Alert/Article
January 23, 2015, previously published on January 13, 2014
A proposal by the Mayor of New York City to change the City's corporate tax structure would, for the first time, tax certain businesses that have no physical presence in New York City but that do business in the City or with City residents. If adopted, the changes would take effect retroactively as...

 

HTMLDirectors Need to Meet High Standard to Avoid Liability
Alison J. Gray; Bennett Jones LLP;
Legal Alert/Article
January 23, 2015, previously published on December 16, 2014
The Tax Court of Canada again confirmed that directors of corporations will have a high burden to meet to establish a due diligence defence and avoid liability for unremitted source deductions.

 


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