Join Matindale-Hubbell Connected



Search Results (8865)

  
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

HTMLCalifornia: Franchise Tax Board Provides Guidance on Tax Liability of Corporate Members of Multi-Member LLCs
McDonald Hopkins LLC;
Legal Alert/Article
August 4, 2014, previously published on July 31, 2014
On July 22, 2014, the California Franchise Tax Board (FTB) provided guidance in Legal Ruling 2014-01 (Ruling) regarding when a corporation - including a limited liability company taxed as a corporation - is required to file a California return and pay any applicable taxes and fees because of its...

 

Adobe PDFIRS Issues Final Regulations on Material Advisor Penalties
Mark D. Allison, Rachel Leigh Partain, Christopher S. Rizek, Zhanna A. Ziering; Caplin & Drysdale, Chartered;
Legal Alert/Article
August 4, 2014, previously published on August 4, 2014
On July 30, 2014, the Internal Revenue Service issued final regulations regarding the imposition of penalties under Internal Revenue Code section 6707 against material advisors who fail to file true, complete or timely disclosure returns with respect to reportable or listed transactions. The...

 

HTMLMinnesota: Son's Use of Condo Defeats Like-Kind Exchange Treatment
McDonald Hopkins LLC;
Legal Alert/Article
August 4, 2014, previously published on July 31, 2014
Last month, the Minnesota Tax Court issued a decision in Johnson v. Commissioner of Revenue, No. 8544-R, 2014 WL 2965410 (Minn. T.C. June 20, 2014), with respect to taxpayers’ exchange of unimproved land for a two-bedroom condominium. Johnson is a ruling of significance for taxpayers hoping...

 

HTMLIRS Provides Additional Information on 409A Audit Initiative; Other 409A Matters
Alfred B. Fowler, Peter C. Langdon, Juliana Reno, John E. Schembari, Michelle M. Ueding; Kutak Rock LLP;
Legal Alert/Article
August 2, 2014, previously published on July 31, 2014
In May, the IRS announced that it had launched an audit initiative (the Initiative) to gauge compliance with the rules for nonqualified deferred compensation arrangements under Internal Revenue Code (Code) Section 409A. Yesterday, we participated in a national conference with the IRS where IRS...

 

HTMLItalian Trust, Trustee, Beneficiaries and Foundations: Latest News
Withers Bergman LLP/Withers LLP;
Legal Alert/Article
August 2, 2014, previously published on July 28, 2014
The new Italian reporting rules affect both resident and non resident trusts, trustees, settlors, beneficiaries and foundations.

 

HTMLFATCA Implications for Offshore Investment Funds and their US Investment Managers
Withers Bergman LLP/Withers LLP;
Legal Alert/Article
August 2, 2014, previously published on July 23, 2014
The Foreign Account Tax Compliance Act (“FATCA”) was enacted in response to concerns that US taxpayers were avoiding US tax by using offshore financial institutions to hide assets and avoid reporting income. Generally, FATCA imposes due diligence, information reporting and withholding...

 

Adobe PDFThe International Comparative Legal Guide to Corporate Tax 2014
Ali Budiardjo Nugroho Reksodiputro (ABNR);
Legal Alert/Article
August 1, 2014, previously published by Global Legal Group as part of its ICLG series. on November 2013
This article examines the corporate tax law in Indonesia as part of a cross border analysis.

 

HTMLIs Your Charity Eligible? IRS Makes Filing For Tax Exemption Easier
Lauren B. Ades; Pessin Katz Law, P.A.;
Legal Alert/Article
August 1, 2014, previously published on July 21, 2014
On July 1, 2014, the Internal Revenue Service introduced a new, shorter application for smaller charities to apply for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code. This new form is designed to streamline the application process and provide for shorter delays in IRS...

 

HTMLSEFAZ/PGE Ruling No. 176/2014: Tax Amnesty Program for the State of Rio de Janeiro
Carolina M. Bottino, Ivan Tauil; Tauil & Chequer Advogados in association with Mayer Brown LLP;
Legal Alert/Article
August 1, 2014, previously published on July 30, 2014
On 07/24/2014, SEFAZ/PGE Ruling No. 176/2014 was published in the Official Gazette. It regulates the Tax Amnesty Program for the State of Rio de Janeiro, which was authorized by CONFAZ ICMS Convention No. 128/2013, allowing the waiver or reduction of penalties and interest related to the Tax on...

 

HTMLPublications Feature Chris Condeluci's Reaction to Conflicting ACA Subsidy Rulings
Christopher E. Condeluci; Venable LLP;
Legal Alert/Article
August 1, 2014, previously published on July 24, 2014
This week, two federal court rulings offered contradictory interpretations of a key component of the Affordable Care Act (ACA). A federal appeals court in Washington, DC ruled that Congress did not provide for subsidies on health insurance policies purchased through federal exchanges, a ruling...

 


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