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HTMLWho's Afraid of FATCA?
Richard Cassell, Jaime McLemore; Withers Bergman LLP;
Legal Alert/Article
November 28, 2014, previously published on November 13, 2014
We are now firmly in the FATCA era and moving on to the post FATCA era. With the first FATCA reports being submitted in March 2015, by now many FFIs have registered and obtained their GIINs, trustees are documenting their trusts, holding companies have entered into appropriate sponsorship...

 

HTMLMore Countries Joining the Transparency Trend
Sutherland Asbill Brennan LLP;
Legal Alert/Article
November 28, 2014, previously published on November 10, 2014
On October 29, more than 50 countries signed on to implement OECD standard for automatic exchange of information starting in 2017 or 2018. The Secretary-General of the OECD, Angel Gurria, announced at the end of the Global Forum on Transparency and Exchange of Information for Tax Purposes that of...

 

HTMLHas New York City Added a Fourth Element for Determining a Combined Group?
Sutherland Asbill Brennan LLP;
Legal Alert/Article
November 28, 2014, previously published on November 14, 2014
A New York Tax Appeals Tribunal Administrative Law Judge (ALJ) recently determined that a federal savings and loan association was not required to include a subsidiary, which was formed as a Connecticut passive investment company, in its combined New York City bank tax return. In the Matter of the...

 

HTMLNew Inversion Notices Forthcoming
Sutherland Asbill Brennan LLP;
Legal Alert/Article
November 28, 2014, previously published on November 10, 2014
Our prior post on Notice 2014-52, Treasury’s crackdown on corporate inversions, outlined potential tools Treasury would consider using to counteract the attractiveness of inverting. The Treasury Office of International Tax Council announced that at least one additional notice will likely be...

 

HTMLSwitzerland Moves Toward Automatic Information Exchange
Paul L. Behling; Withers Bergman LLP;
Legal Alert/Article
November 28, 2014, previously published on November 20, 2014
Swiss Bank secrecy and data protection have been eroded by The Department of Justice investigations and the Foreign Account Tax Compliance Act (FATCA). Switzerland has now taken a formal move toward greater transparency.

 

HTMLBankruptcy Tax Issues: Federal Income Taxes
E. Rhett Buck;
Legal Alert/Article
November 27, 2014, previously published on June 10, 2014
The most beneficial remedy, if available, is to provide a complete and total discharge of the tax liability, which may be obtained under Chapter 7, 11 or completion of Chapter 13 plan. Tax claims are generally dischargeable if a tax claim is not entitled to priority, or not otherwise dischargeable.

 

HTMLCharities and VAT 'abuse'
Graham Elliott; Withers Bergman LLP;
Legal Alert/Article
November 25, 2014, previously published on October 21, 2014
There is a common misunderstanding in the charity world that tax avoidance, and its ugly sister - tax abuse, cannot be regarded as applying to charities except where charities are 'hijacked' to line the pockets of wealthy ostensible donors. But that is simply not the case. A charity which seeks to...

 

HTMLDonor Benefits - VAT
Graham Elliott; Withers Bergman LLP;
Legal Alert/Article
November 25, 2014, previously published on October 21, 2014
It is not unusual for charities, particularly those in the heritage, education, and culture sectors, to attract donations by means of minor benefits in return for specific suggested donations. They are usually called 'committed giving schemes', or perhaps 'friends' schemes'.

 

HTMLElectronic Services - VAT
Graham Elliott; Withers Bergman LLP;
Legal Alert/Article
November 25, 2014, previously published on October 21, 2014
Electronic services are services delivered in an essentially automated way, with no real human intervention. Typically they involve downloading text or sound/vision files.

 

HTMLA Rose Smells Sweeter When It's Tax Free
Raquel A. Rodriguez; McDonald Hopkins LLC;
Legal Alert/Article
November 25, 2014, previously published on November 14, 2014
A Florida appellate court has struck down Florida’s attempt to tax interstate sales of flowers by Florida-based online vendors whose only activity within Florida is the presence of an online store.

 


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