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|Australia: Two New Fund Vehicles|
Stephen Banfield; Withers Bergman LLP;
July 29, 2016, previously published on July 13, 2016On 3 May 2016, Treasurer Scott Morrison announced the Australian federal budget. Among the tax measures announced was the announcement that two new types of fund vehicle are to be created ¿ a corporate collective investment vehicle (CIV) and a limited partnership CIV. These new legal forms...
|A Tax Office in a Tax Free Country|
Withers Bergman LLP;
July 29, 2016, previously published on July 13, 2016'Never a dull moment' has probably never been more true for tax professionals than it is today. Tax is on the political agenda worldwide and the topic catches headlines in all reputable media on a near daily basis. New terminologies are being introduced to the boardrooms of multinationals and the...
|UK Withholding Tax on Interest Paid to Non-UK Residents|
Andrew Terry; Withers Bergman LLP;
July 29, 2016, previously published on July 13, 2016Under UK domestic tax law historically it has been the policy of the legislation relating to income tax to collect such tax in respect of recurring payments, by deduction. This is normally achieved by requiring the person making the payment (whether a corporate or an individual) to make a deduction...
|The European Union Adopts the Anti-Tax Avoidance Directive|
Suzanne Hop, Thomas van der Vliet; Greenberg Traurig, LLP;
July 28, 2016, previously published on July 12, 2016Earlier today, 12 July 2016, the European Union (EU) Economic and Financial Affairs Council (Ecofin) formally adopted the so-called Anti-Tax Avoidance Directive (ATAD).
|Don't Take This Personally: Wisconsin Court Holds State Does Not Have Jurisdiction Over Mississippi DOR|
Charles C. Capouet, Jonathan A. Feldman; Sutherland Asbill & Brennan LLP;
July 28, 2016, previously published on July 28, 2016The Wisconsin Court of Appeals held that Wisconsin courts lacked personal jurisdiction over the Mississippi Department of Revenue so as to subject it to a lawsuit in the state. An individual taxpayer asserted that the Mississippi DOR had filed a fraudulent tax lien against him. The taxpayer moved...
|Potential Tariff Relief on the Horizon for Manufacturers Who Import Materials|
Bose McKinney Evans LLP;
July 28, 2016, previously published on June 24, 2016Federal legislation soon will allow some U.S. manufacturers a major tax break. Manufacturers using materials not available in the United States or sold domestically in insufficient quantities can be exempted from federal tariff payments. Currently, manufacturing imports into the United States...
|What's New in the Tax World - Tax Extenders Extended, Once Again|
Duane Morris LLP;
July 28, 2016, previously published on January 19, 2016On December 18, 2015, President Obama signed into law the Consolidated Appropriations Act, 2016, including the Protecting Americans from Tax Hikes Act of 2015 (PATH) that extended the “extenders”-a varied assortment of more than 50 individual and business tax deductions, tax credits and...
|New York Passes New Legislation Affecting Political Activity at the Local and State Level|
Trevor Potter, Matthew T. Sanderson, Douglas N. Varley; Caplin & Drysdale, Chartered;
July 27, 2016, previously published on July 5, 2016Governor Andrew Cuomo is expected to sign newly passed legislation that could dramatically alter the disclosure obligations of some entities and individuals who engage in state- and local-level political activity in the State of New York. This reform measure’s principal elements do the...
|Federal Budget 2016 — A Focus on the Middle Class and Continued Scrutiny of Corporate Tax Avoidance|
Rick Bennett, Kevin Bianchini, Pamela L. Cross, Richard Eisenbraun, Hardeep Gill; Borden Ladner Gervais LLP;
July 26, 2016, previously published on March 22, 2016The Honourable William Morneau, Minister of Finance, tabled the Government's 2016 Federal Budget (Budget 2016) on March 22, 2016 (Budget Day). As widely anticipated, Budget 2016 included major increases to program spending and tax expenditures, with measures that targeted families with children,...
|At a Glance - the Indonesia Tax Amnesty|
Stacy Choong, Jay F. Krause, Joanna Yap, Chua Yee Hoong; Withers Bergman LLP;
July 26, 2016, previously published on July 1, 2016The long-awaited Indonesia's tax amnesty bill was finally passed by the parliament on Tuesday, 28 June 2016. The new tax amnesty scheme will apply from July 2016 until the end of March 2017, with a recent government announcement clarifying that the Bill will only take effect after Hari Raya Puasa,...