Join Matindale-Hubbell Connected



Search Results (9621)

  
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

HTMLInternal Revenue Service Issues Final Regulations under Internal Revenue Code Section 162(m)
Manes M. Merrit, Barry L. Salkin, Karen W. Scheffler; Olshan Frome Wolosky LLP;
Legal Alert/Article
May 15, 2015, previously published on May 2015
On March 31, 2015, the Internal Revenue Service (“IRS”) issued final regulations (the “Final Regulations”) under Internal Revenue Code (“Code”) Section 162(m) which clarify two important operational items regarding the deductibility of certain executive...

 

Adobe PDFOntario Reduces Production Services and Computer Animation and Special Effects Film Tax Credits
Tara Parker, Jaclyn Seidman, Carolyn Stamegna, David Zitzerman; Goodmans LLP - Toronto;
Legal Alert/Article
May 14, 2015, previously published on April 24, 2015
On April 23, 2015, Ontario Finance Minister Charles Sousa tabled the 2015 provincial Ontario budget (the “Budget”) and announced several related amendments to the three provincial Ontario film and television tax credits.

 

HTMLNew Temporary and Proposed Regulations Offer Welcome Clarification on Application of the Embedded Loan Rule
Robert S. Chase, Taylor M. Kiessig, Nicole S. Lim, Mary E. Monahan, Amish M. Shah; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
May 14, 2015, previously published on May 13, 2015
On May 8, 2015, the Treasury Department and the Internal Revenue Service published temporary and proposed regulations under IRC §§ 446 and 956 (T.D. 9719; REG-102656-15), clarifying when nonperiodic payments made pursuant to certain notional principal contracts (NPCs), must be bifurcated,...

 

HTMLLatest Actions of the Polish Ministry of Finance
Karina Furga-Dabrowska, Tomasz Krasowski, Sylwia Kulczycka, Cezary Przygodzki; Dentons Canada LLP;
Legal Alert/Article
May 14, 2015, previously published on May 7, 2015
Recently the Polish Ministry of Finance has presented a new bill introducing amendments to the Tax Ordinance and proposed amendments to the income tax regulations.

 

HTMLGovernor Chris Christie Takes Action On Pending Legislation
Sutherland Asbill Brennan LLP;
Legal Alert/Article
May 13, 2015, previously published on May 12, 2015
In New Jersey, Governor Christie conditionally vetoed AB939/S1403. The bill, as written, would modify tax expenditure reports produced by the Department of the Treasury during the annual budget process. “Tax expenditures” includes credits such as the film tax credit. Further, the...

 

HTMLMissouri Sets Tax Amnesty Period For 2015
David H. Godenswager, David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
May 13, 2015, previously published on May 7, 2015
Late last week, Missouri Gov. Jay Nixon signed HB 384, which establishes a three-month tax amnesty period, from Sept. 1, 2015, to Nov. 30, 2015. The amnesty applies to tax liabilities due, and due but not paid, as of Dec. 31, 2014. As with all states’ tax amnesty programs, the opportunity is...

 

HTMLJurisdictions Extend or Offer Tax Credits to Encourage Sustainable Practices
David H. Godenswager, David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
May 13, 2015, previously published on May 7, 2015
On April 30, 2015, North Carolina Gov. McCrory provided a safe harbor for renewable energy projects by signing HB 372 into law. The safe harbor delays the sunset of the tax credit for projects that are substantially completed by Jan. 1, 2017. The amount of the available tax credit varies by project...

 

HTMLCoupon Discounts Raise Sales Tax Issues for Retailers
John M. Allan, Kirk R. Lyda, Tamara Marinkovic, Deborah Savarese Sloan, Emmanuel E. Ubiñas; Jones Day;
Legal Alert/Article
May 13, 2015, previously published on May 2015
Contingent fee lawyers across the country continue to throw their hats in the sales tax ring, filing lawsuits against retailers who honor discount coupons, alleging they overcharge consumers for taxes. Individual and class action lawsuits are being filed contending retailers overcollect tax by...

 

HTMLYour Snowbird Friends Are Back; Are You Considering A Move Out-Of-State?
Jeffrey J. Pirruccello; McGrath North Mullin & Kratz, PC LLO;
Legal Alert/Article
May 13, 2015
Your “snowbird” friends are back in the Midwest for the summer. You hear how much they did not miss our extreme cold weather, shoveling snow, driving in a snowstorm or sliding on ice. Some of your snowbird friends talk about golf in January, February and March. Others talk about being...

 

HTMLSignificant Tax Changes to Estate Trusts
MaryAnne Loney; McLennan Ross LLP;
Legal Alert/Article
May 13, 2015, previously published on January 29, 2015
Effective on January 1, 2016, there will be significant changes to the manner in which trusts created under a will are subject to income tax. As there are no grandparenting provisions these changes will also affect current wills, trusts and estates.

 


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