Join Matindale-Hubbell Connected



Search Results (9067)

  
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

HTMLLighting Up Dark Fiber: Washington Turns on Retail Sales Tax for Dark Fiber
Stephanie T. Do, Timothy A. Gustafson; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
November 3, 2014, previously published on October 16, 2014
The 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...

 

HTMLBuying a Bit - Purchases of Bitcoins Are Not Subject to Sales Tax in Missouri
Mary C. Alexander, Charles C. Kearns; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
November 3, 2014, previously published on October 16, 2014
The 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...

 

HTMLAccess Denied: Pennsylvania Rules Company Not Entitled to Its Own Tax Records
Ted W. Friedman, Pilar Mata; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
November 3, 2014, previously published on October 17, 2014
The 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...

 

HTMLIRS and DOL Issue Favorable Guidance on Lifetime Income Provided Through Target Date Funds in Retirement Plans
Brenna M. Clark, Adam B. Cohen, Andrea M. Gehman, Michael A. Hepburn, Paul R. Lang; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
November 2, 2014, previously published on October 28, 2014
On October 23 and 24, the Internal Revenue Service (IRS) and the Department of Labor (DOL) issued coordinated guidance on lifetime income provided through target date funds held by retirement plans. According to an accompanying press release from the Treasury and like the final regulations on...

 

HTMLBC 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;
Legal Alert/Article
November 2, 2014, previously published on October 24, 2014
On 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...

 

HTMLREMINDER: HPID Deadline is November 5th
Brenna M. Clark, Adam B. Cohen, Andrea M. Gehman, Michael A. Hepburn, Paul R. Lang; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
November 2, 2014, previously published on October 30, 2014
The 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...

 

HTMLIRS Announces 2015 Cost-of-Living Increases to Benefit Plan Limits
Jeffrey S. Ashendorf; Ford & Harrison LLP;
Legal Alert/Article
October 31, 2014, previously published on October 23, 2014
On October 23, 2014, the Internal Revenue Service announced cost of living adjustments affecting the limitations applicable to pension and other retirement plans, in IR 2014-99. Some of the limitations remain unchanged because they are indexed in $1000 or $5000 increments, but others are changing...

 

HTMLRelieving Amendments to Trust Loss Restriction Rules for Investment Funds
Craig J. Webster; Borden Ladner Gervais LLP;
Legal Alert/Article
October 31, 2014, previously published on October 23, 2014
On October 20, 2014, the government tabled in the House of Commons a Notice of Ways and Means Motion containing proposed amendments to the Income Tax Act (Canada) (“Tax Act”) providing relief from the loss restriction event rules for certain investment funds that are mutual fund trusts...

 

HTMLThe IRS Announces New Retirement Plan Limitations for 2015
Antoinette M. Pilzner, Dale R. Vlasek, John M. Wirtshafter; McDonald Hopkins LLC;
Legal Alert/Article
October 31, 2014, previously published on October 23, 2014
On October 23, 2014, the IRS announced cost of living adjustments affecting dollar limitations for pension plans and other retirement-related items for the Tax Year 2015. Many of the limitations have changed from the limits that are in place for 2014.

 

HTMLOver/Under: States Set Interest Rates for Under and Over Payments of Taxes for 2015
David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
October 31, 2014, previously published on October 23, 2014
Michigan’s Department of Treasury issued Revenue Bulletin 2014-16 establishing the annual rate of interest due on underpayments and overpayments for the period beginning on Jan. 1, 2015 and ending on June 30, 2015. A daily interest rate of .0001164, based on an annual adjusted rate of 4.25...

 


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