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|Improvement of the Investment Activity Taxation|
Igor Davidenko, Viktoriya Fomenko; Dentons Canada LLP;
November 5, 2014, previously published on October 14, 2014The Draft Law on Amendments to the Tax Code of Ukraine, registered by the Verkhovna Rada of Ukraine under number 4766 was adopted by the Verkhovna Rada of Ukraine on October 7, 2014.
|Ireland Announces the End to the “Double Irish” Tax Structure|
Sutherland Asbill Brennan LLP;
November 5, 2014, previously published on October 30, 2014A tax structure often referred to as the “Double Irish” is being shut down by the Irish government, although companies that are currently utilizing the structure will have a five-year transition period before the new law eliminates the tax structure completely. Finance Minister Michael...
|B.C. Proposes LNG Tax Rate|
Sutherland Asbill Brennan LLP;
November 4, 2014, previously published on October 22, 2014Yesterday, the British Columbia (B.C.) government introduced the Liquefied Natural Gas Income Tax Act, which proposes to tax LNG projects at a rate of 1.5% when production begins, rising to 3.5% after capital costs are recovered and then rising to 5% after January 1, 2037. Some LNG terminal...
|Access Denied: Pennsylvania Rules Company Not Entitled to Its Own Tax Records|
Ted W. Friedman, Pilar Mata; Sutherland Asbill & Brennan LLP;
November 3, 2014, previously published on October 17, 2014The Pennsylvania Office of Open Records (OOR) determined that the City of Philadelphia Department of Revenue (City) was not required to provide use and occupancy tax forms and documentation in the City’s possession relating to alleged unpaid use and occupancy taxes in response to a...
|South Carolina Property Tax Assessments: Should I Appeal?|
Nexsen Pruet LLC;
November 3, 2014, previously published on October 21, 2014Understanding South Carolina's real and personal property tax structure involves a trip back to your high school algebra class.
|Buying a Bit - Purchases of Bitcoins Are Not Subject to Sales Tax in Missouri|
Mary C. Alexander, Charles C. Kearns; Sutherland Asbill & Brennan LLP;
November 3, 2014, previously published on October 16, 2014The Missouri Department of Revenue determined in a letter ruling that Bitcoins are intangible property not subject to tax under Missouri’s Sales and Use Tax Law. As explained by the taxpayer, Bitcoins are “a form of digital currency that is created by software and stored...
|New Property Tax "Uncapping" Exemptions Unveiled|
Kevin M. Huss; Smith Haughey Rice & Roegge, P.C.;
November 3, 2014, previously published on October 28, 2014Earlier this month, Governor Snyder signed Public Act 310 of 2014, which expanded the available exemptions from property tax “uncapping” in the State of Michigan. The effect of this new law provides additional planning opportunities not originally contemplated in prior law. Beginning...
|Lighting Up Dark Fiber: Washington Turns on Retail Sales Tax for Dark Fiber|
Stephanie T. Do, Timothy A. Gustafson; Sutherland Asbill & Brennan LLP;
November 3, 2014, previously published on October 16, 2014The Washington State Department of Revenue determined that a telecommunications company’s leases of dark fiber were competitive telephone services and thus subject to retail sales tax. The taxpayer leased dark fiber - unused, unlit fiber optic cable - from various carriers and subsequently...
|REMINDER: HPID Deadline is November 5th|
Brenna M. Clark, Adam B. Cohen, Andrea M. Gehman, Michael A. Hepburn, Paul R. Lang; Sutherland Asbill & Brennan LLP;
November 2, 2014, previously published on October 30, 2014The U.S. Department of Health and Human Services (HHS) is requiring all self-insured health plans to obtain a Health Plan Identifier number (HPID) as part of its compliance efforts under the Health Insurance Portability and Accountability Act (HIPAA). This number will be used in the future so that...
|BC LNG Tax Regime: Rate Concessions and New Tax Credit but Uncertainty Remains|
David W. Bursey, Donald E. Greenfield, Claire M.C. Kennedy, Patrick T. Maguire, L. Alan Rautenberg; Bennett Jones LLP;
November 2, 2014, previously published on October 24, 2014On October 21, 2014, the British Columbia government introduced Bill 6, the Liquefied Natural Gas Income Tax Act (LNGITA). The LNGITA proposes a two-tier tax on income derived from liquefaction activities at liquefied natural gas (LNG) facilities in British Columbia starting in 2017. Bill 6 is the...