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HTMLNew Jersey Tax Sale Law Gives Purchaser of a Tax Sale Certificate a Tax Lien on the Underlying Property
Duane Morris LLP;
Legal Alert/Article
July 9, 2014, previously published on June 30, 2014
The New Jersey Supreme Court, in In re: Princeton Office Park, L.P. v. Plymouth Park Tax Services, LLC, determined that under the Tax Sale Law, N.J.S.A. §§ 54:5-1 to -137, a purchaser of a tax sale certificate acquires a tax lien, not a lien securing the property owner's obligation to pay...

 

HTMLThe 2014 Voluntary Disclosure Program: Important Changes for the Still Non-Compliant Taxpayer with Foreign Accounts
Seth J. Entin, G. Michelle Ferreira, Courtney A. Hopley; Greenberg Traurig, LLP;
Legal Alert/Article
July 8, 2014, previously published on June 20, 2014
On June 18, 2014, the Commissioner of the Internal Revenue Service (IRS), John Koskinen, announced significant changes to the IRS’s offshore voluntary disclosure program (referred to as the “2014 OVDP”). The changes to the program are described in this Alert. The changes are...

 

HTMLConstruction Innovations Yield Tax Benefits
Padric Kelly O'Brien; Taft Stettinius & Hollister LLP;
Legal Alert/Article
July 8, 2014, previously published on June 30, 2014
An Internal Revenue Service determination released earlier this year may be valuable to both real estate developers and manufacturers of certain types of drywall systems. We’ll explain both the ruling and how it may affect these businesses.

 

HTMLHouse Judiciary Committee Passes Permanent Internet Tax Ban
McDonald Hopkins LLC;
Legal Alert/Article
July 4, 2014, previously published on June 26, 2014
On June 18, 2014, the House Judiciary Committee of the U.S. Congress passed the Permanent Internet Tax Freedom Act bill by a 30 to 4 vote, moving it forward to be considered by the House of Representatives. The Permanent Internet Tax Freedom Act bill seeks to modify the Internet Tax Freedom Act by...

 

HTMLKentucky: Governor Signs Small Business Tax Credit Law
McDonald Hopkins LLC;
Legal Alert/Article
July 4, 2014, previously published on June 26, 2014
Kentucky Gov. Beshear signed H.B. 301, a law designed to help make it easier for Kentucky small businesses to receive nonrefundable tax credits from the Small Business Tax Credit Program (the Program). Some of the main changes are measuring new job positions in a more flexible manner. The time at...

 

HTMLNormative Ruling No. 1,474/14
Roberta P. Caneca, Marina Cyrino; Mayer Brown LLP;
Legal Alert/Article
July 4, 2014, previously published on June 25, 2014
On June 18, 2014, Brazilian Tax Authorities enacted Normative Ruling No. 1,474, including certain Swiss companies incorporated as holding company, domiciliary company, auxiliary company, mixed company and administrative company as privileged tax regimes, when the corporate income tax collected by...

 

HTMLIllinois Provides Guidance on Characterization and Sourcing of Cloud Computing Receipts for Sales Factor Apportionment Purposes
McDonald Hopkins LLC;
Legal Alert/Article
July 4, 2014, previously published on June 26, 2014
On April 24, 2014, the Illinois Department of Revenue (the Department) replied to a request for a Private Letter Ruling requesting a ruling that the taxpayer’s (Company’s) “dedicated hosting, cloud computing and remote customer support are services for Illinois sales factor...

 

HTMLFlorida's Bob Ross Cloud: Happy, Puffy and Tax-Free
Andrew D. Appleby, Stephen Burroughs; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
July 3, 2014, previously published on June 25, 2014
The Florida Department of Revenue determined that the sale of remote storage and cloud computing services, along with related data transfer fees, are information services not subject to Florida sales tax or Communication Service Tax (CST). The taxpayer’s remote storage service grants...

 

HTMLLatest Swiss Cross-Border Tax Investigation Reflects Wider US Enforcement Agenda
Ryan Dennis Junck, Sean P. Shecter; Skadden, Arps, Slate, Meagher & Flom LLP;
Legal Alert/Article
July 3, 2014, previously published on June 26, 2014
Authorities in the U.S. continue to crack down on foreign financial institutions that have allegedly aided U.S. taxpayers in evading their tax obligations. On May 19, 2014, Credit Suisse AG pled guilty to conspiracy to aid and assist U.S. taxpayers in filing false income tax returns and other...

 

HTMLA Smorgasbord of State Tax Issues: Virginia Addresses Entity Classification, Nexus and Subject-to-Tax Add-Back Exception
Andrew D. Appleby, Kathryn E. Pittman; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
July 3, 2014, previously published on June 27, 2014
In a post-audit challenge by a taxpayer, the Virginia Tax Commissioner addressed entity classification, nexus and royalty add-back issues. The Commissioner found that the taxpayer did not provide sufficient evidence that its single member LLC was a disregarded entity or that certain entities were...

 


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