Join Matindale-Hubbell Connected



Search Results (9621)

  
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

HTMLCross-Border Legacies in the EU - Securing a Level Playing Field
Phineas Hirsch, Christopher King, Emma McCall; Withers Bergman LLP;
Legal Alert/Article
April 29, 2015, previously published on April 23, 2015
The discriminatory tax treatment of legacies left to foreign charities under wills where estates are administered in certain EU countries has long been a contentious issue for many UK charities. Our charity legacy team continues to keep a close eye on developments in this area and on new...

 

HTMLEconomic Action Plan 2015 - The Election Budget
Douglas Cannon, Angelo Discepola, Christopher Falk, Nigel P.J. Johnston, Patrick McCay; McCarthy Tétrault LLP;
Legal Alert/Article
April 29, 2015, previously published on April 22, 2015
On April 21, Finance Minister Joe Oliver tabled in the House of Commons his first budget, Economic Action Plan 2015 (Budget 2015), and the one that the Conservatives will take to the polls. There are, of course, no new taxes but it has initiatives to support families, veterans, disabled persons,...

 

HTMLLouisiana Court Rejects Imposition Of Franchise Tax Based On Ownership Of Partnership Interest
Michele Borens, Jonathan A. Feldman, Jeffrey A. Friedman, Todd A. Lard, Carley A. Roberts; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
April 29, 2015, previously published on April 28, 2015
The Louisiana Court of Appeal reversed and remanded Bridges v. Polychim USA, Inc., No. 581,759 (La. Jud. Dist. Ct. Jan. 2, 2014) (unpublished), a case in which the trial court held that an out-of-state corporation was subject to the franchise tax by virtue of its indirect ownership interest in a...

 

HTMLCalifornia Film and Television Tax Credit Program Expanded
Thomas N. Lawson; Loeb & Loeb LLP;
Legal Alert/Article
April 29, 2015, previously published on April 2015
The California income tax credit for film and television production has been significantly expanded. The funding allocated for such credits has been increased from $100 million to $330 million for each fiscal year. Eligibility for the credit has also been expanded to include big-budget feature...

 

HTMLExchanges of Works of Art under IRC Section 1031
Thomas N. Lawson; Loeb & Loeb LLP;
Legal Alert/Article
April 29, 2015, previously published on April 2015
As art prices reach dizzying heights, especially in the contemporary art space, California collectors who wish to sell are faced with a capital gains tax approaching 45%. Many sophisticated collectors are familiar with IRC Section 1031 which permits tax-free exchanges of real estate, and are...

 

HTMLCalifornia Superior Court Holds that Out-of-State Corporation Was Not Engaged in Business in California
Thomas N. Lawson; Loeb & Loeb LLP;
Legal Alert/Article
April 29, 2015, previously published on April 2015
The California Superior Court recently rebuffed the attempt of the Franchise Tax Board to impose tax on a non-California corporation that the FTB claimed was doing business in California. In Swart Enterprises, Inc. v. California Franchise Tax Board, the taxpayer was an Iowa Corporation whose only...

 

HTMLIRS Explains Mortgage Interest Deduction When Home Has Multiple Owners
Thomas N. Lawson; Loeb & Loeb LLP;
Legal Alert/Article
April 29, 2015, previously published on April 2015
Interest paid on a secured loan the proceeds of which were used to acquire the taxpayer’s primary residence is deductible to the extent incurred on the first $1 million of the loan’s principal balance. Where a home has multiple owners, questions arise about the sharing of the interest...

 

HTMLLack of Economic Substance Leaves a Bad Taste: Maryland Tax Court Upholds Assessment against Out-of-State Holding Company Based on Parent's Nexus
Timothy A. Gustafson, Evan Hamme; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
April 29, 2015, previously published on April 28, 2015
The Maryland Tax Court held that the Comptroller can subject an out-of-state subsidiary holding company to tax because the subsidiary did not have real economic substance separate from its parent, which conducted business in the state. The Comptroller assessed ConAgra Brands, Inc. (Brands) for the...

 

HTMLRecent Case Illustrates Importance of Keeping Legal Entities in Good Standing 
Thomas N. Lawson; Loeb & Loeb LLP;
Legal Alert/Article
April 28, 2015, previously published on April 2015
A recent United States Tax Court case illustrates the importance of keeping legal entities in good standing. In Medical Weight Control Specialists (TC Memo 2015-52), the taxpayer corporation received a statutory notice of deficiency from the IRS. Upon receipt of such a notice, a taxpayer has a...

 

HTMLTax Evasion: More Than 18,000 Proceedings Suspended Following Voluntary Disclosure
Michael Rainer, Michael Rainer; GRP Rainer LLP;
Legal Alert/Article
April 28, 2015, previously published on April 27, 2015
The number of voluntary declarations in cases of tax evasion is increasing and with it the number of suspended proceedings. More than 18,000 proceedings were suspended in 2013 according to media reports.

 


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