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HTMLC Corp Reasonable Compensation
Douglas Turner Coats; Gordon Feinblatt LLC;
Legal Alert/Article
April 13, 2016, previously published on Spring 2016
It is a basic principle of federal tax law that, while a taxpayer is free to organize his affairs as he chooses, once having done so, he must accept the tax consequences of his choice, whether contemplated or not. A medical group that chooses to organize as a C corporation may be forced to...

 

HTMLBad Boy (Guaranties), What You Gonna Do?
Douglas Turner Coats, Y. Jeffrey Spatz; Gordon Feinblatt LLC;
Legal Alert/Article
April 13, 2016, previously published on April 2016
On February 5, 2016, the Internal Revenue Service (the “Service”) Office of Chief Counsel released memorandum 201606027 (the “Memorandum”) which appears to be contrary to the generally-accepted view that nonrecourse debt will be allocated among all partners of a partnership,...

 

HTMLRain Tax Is a Tax, but Synagogue Is Not Exempted from Paying It
Searle E. Mitnick; Gordon Feinblatt LLC;
Legal Alert/Article
April 13, 2016, previously published on March 2016
Shaarei Tfiloh Synagogue is one of Baltimore’s most recognizable and beloved religious buildings. Known as “the synagogue in the park,” it was constructed between 1921 and 1927. Most notable is its large copper dome which towers above a stone structure with stained glass windows...

 

HTMLBrazilian Government Approves Increase in Capital Gains Rates
S. Wade Angus, Marcello Hallake, Sanjiv K. Kapur, Luis Riesgo; Jones Day;
Legal Alert/Article
April 12, 2016, previously published on March 2016
In September 2015, the Brazilian federal government proposed a new rule increasing the income tax rates applicable to capital gains payable by certain taxpayers from a transfer or sale of assets or rights, as reported in our Alerts of October 2015 and December 2015. The rule has been approved by...

 

HTMLFirst Supreme Court Decision on General Anti-Avoidance Rule Concerning Reorganization Transactions
Harukuni Ito, Yuichiro Mori, John C. Roebuck, Takako Yako, Toru Yamada; Jones Day;
Legal Alert/Article
April 12, 2016, previously published on March 2016
On February 29, 2016, the Supreme Court (first petty bench) issued a decision describing the standards for applying the general anti-avoidance rule concerning reorganization transactions under Article 132-2 of the Japanese Corporate Tax Law (the "Anti-Avoidance Rule").

 

Adobe PDFTaking Stock in Related-Party Debt: Regulations Propose Sweeping Changes
J. Randall Buchanan, Robert S. Chase, Reginald J. Clark, Thomas A. Cullinan, Joseph M. DePew; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
April 8, 2016, previously published on April 7, 2016
On April 4, the Treasury and the Internal Revenue Service (IRS) released proposed regulations under IRC § 385 (the Proposed Regulations)1 that are intended to combat perceived concerns associated with indebtedness between related group entities. Significantly, the Proposed Regulations apply to...

 

HTMLNew York State Tax Appeals Tribunal Holds that Pricing Information Services Are Taxable
Jessica A. Eisenmenger, Jeffrey A. Friedman; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
April 7, 2016, previously published on April 5, 2016
The New York State Tax Appeals Tribunal sustained a determination by a Department of Taxation and Finance Administrative Law Judge that receipts obtained from the sale of retail pricing information services are subject to sales tax. Under New York law, information services are taxable, but services...

 

HTMLThe Home Stretch: Virginia Tax Commissioner Rules that Single Employee Working From Home Creates Nexus
Open Weaver Banks, Michael G. Kerman; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
April 7, 2016, previously published on April 5, 2016
The Virginia Tax Commissioner ruled that an out-of-state corporation had nexus with Virginia because an employee performed accounting, human resources, payroll and customer support functions from a home office in Virginia. The Commissioner explained that out-of-state corporations are subject to...

 

HTMLSection 162(m): Actions that Should be Taken by March 30, 2016, and/or in this Year’s Proxy to Avoid the $1,000,000 Deduction Limitation
Michael R. Einig, Ian A. Herbert, Leslie A. Klein, Steven B. Lapidus, Mindy B. Leathe; Greenberg Traurig, LLP;
Legal Alert/Article
April 7, 2016, previously published on March 22, 2016
This GT Alert serves to remind our publicly held clients of things that need to be done early this year to minimize or avoid the application of the deduction limitations imposed by Section 162(m) of the Internal Revenue Code of 1986, as amended. The Alert also provides an overview of the basic...

 

HTMLAlabama Tax Tribunal Determines Out-of-State Bookseller Has Nexus, Joins "Club"
Zachary T. Atkins, Eric J. Coffill; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
April 7, 2016, previously published on April 6, 2016
The Alabama Tax Tribunal concluded that an out-of-state retailer was required to collect and remit use tax on the sales of books and educational materials to in-state teachers and students, and that neither the Due Process Clause nor the Commerce Clause impeded the Alabama Department of...

 


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