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HTMLQPC on the French Reit-Like Regime
Nicolas Andre, Siamak Mostafavi; Jones Day;
Legal Alert/Article
August 19, 2015, previously published on August 2015
On the conformity to the French Constitution of the provisions of the French tax code relating to the specific REIT-like tax regime (Société d'Investissements Immobiliers Cotée, SIIC) set forth under Articles 208 C et seq of the French tax code (FTC), the Conseil...

 

HTMLRetroactivity of the Limitation on the Deductibility of Capital Losses
Nicolas Andre, Siamak Mostafavi; Jones Day;
Legal Alert/Article
August 19, 2015, previously published on August 2015
On the conformity to the French Constitution of the allegedly retroactive entry into force of Article 18 of the Amending Finance Law for 2012 dated August 16, 2012 (Finance Law for 2012), the Conseil Constitutionnel ruled that there was no infringement of the legitimate expectations of the taxpayer...

 

HTMLLawsuit Challenges Constitutionality of Recent Louisiana Business Utilities Sales Tax
Andre B. Burvant, Justin B. Stone; Jones Walker LLP;
Legal Alert/Article
August 19, 2015, previously published on August 18, 2015
House Concurrent Resolution No. 8 ("HCR 8") suspends certain tax exemptions on "business utilities" for the tax periods beginning on or after July 1, 2015 through August 5, 2016. Pursuant to HCR 8, businesses will pay a one percent (1%) sales and use tax on their purchases of...

 

HTMLIRS Chief Counsel: CA Waiting Time Penalties Are Not Wages
Koray J. Bulut, Bradley R. Marsh; Greenberg Traurig, LLP;
Legal Alert/Article
August 18, 2015, previously published on August 17, 2015
For years now, Section 203 of the California Labor Code has required employers to pay a penalty for willful failure to provide a departing employee with their final wages on their last day of employment (or within 72 hours for employee who suddenly quit). The amount of this penalty, often referred...

 

HTMLThree Months until Beer Tax Hike in Ontario
Conor J. Cronin; Perley-Robertson, Hill & McDougall LLP/s.r.l.;
Legal Alert/Article
August 18, 2015, previously published on August 17, 2015
It has never been a better time to start a craft brewery in Ontario. Craft beer is extremely popular and regulatory changes appear to be on the horizon that will make opening and running a brewery more lucrative. All brewery owners should be aware of certain special taxes that apply solely to the...

 

HTMLSurviving Spouse Permitted to Roll Over 401(k) Distribution to Marital Trust
Thomas N. Lawson; Loeb & Loeb LLP;
Legal Alert/Article
August 17, 2015, previously published on August 2015
The IRS has issued a private letter ruling approving a surviving spouse’s rollover of her husband’s 401(k) plan account to a spousal IRA. The couple had established a dual settlor living trust of the kind often used for estate planning. At the death of the first spouse, the trust would...

 

HTMLFiling Dates Changed for Certain Income Tax Returns
Thomas N. Lawson; Loeb & Loeb LLP;
Legal Alert/Article
August 17, 2015, previously published on August 2015
The Surface Transportation and Veterans Health Care Choice Improvement Act also changed the filing date for certain income tax returns. Calendar-year partnerships will be required to file their tax returns (or request an extension) by March 15, and fiscal-year partnerships will be required to file...

 

HTMLItalian Voluntary Disclosure: Act Now Before It Is Too Late
Giulia Cipollini, Filippo Noseda; Withers Bergman LLP;
Legal Alert/Article
August 17, 2015, previously published on August 14, 2015
Following the example of other OECD countries, Italy introduced a Voluntary Disclosure Programme at the beginning of 2014.

 

HTMLSix-Year Statute of Limitations Now Applies to Overstatement of Tax Basis
Thomas N. Lawson; Loeb & Loeb LLP;
Legal Alert/Article
August 17, 2015, previously published on August 2015
The Surface Transportation and Veterans Health Care Choice Improvement Act also amends a provision of the Code to change the result in a U.S. Supreme Court case that we previously covered in this newsletter. United States v. Home Concrete (April 25, 2012) dealt with the extended statute of...

 

HTMLCalifornia State Board of Equalization Finds for Taxpayer in Section 1031 Exchange Case
Thomas N. Lawson; Loeb & Loeb LLP;
Legal Alert/Article
August 14, 2015, previously published on August 2015
For several years, the California Franchise Tax Board has had a project to identify and challenge certain exchanges of real property for which taxpayers have sought treatment under IRC Section 1031 as tax-free exchanges. The particular types of exchanges in the sights of the FTB are referred to as...

 


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