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HTMLNortel, Lucent, and California and Treatment of Embedded Software
Eric J. Coffill; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
January 19, 2017, previously published on January 2, 2017
In his Board Brief for State Tax Notes, Sutherland Senior Counsel Eric Coffill, who is also a member of the publication’s Advisory Board, discusses what he believes to be the dark house issues of 2017.

 

Adobe PDFIRS Compliance Focus: The Excise Tax on Heavy Trucks
John Pedro Dombrowski; Shumaker, Loop & Kendrick, LLP;
Legal Alert/Article
January 18, 2017, previously published on December 2016
There is no steering around the Federal Excise Tax (“FET”) on heavy trucks and trailers, and some companies are finding that out in the most unpleasant way possible - through an IRS audit. Similar to states’ sales taxes, the federal government imposes a 12% tax on the sale of...

 

HTMLCan Trump’s Tax Plan Make America Great Again?
Jason W. Klimek; Boylan Code, LLP;
Legal Alert/Article
January 18, 2017, previously published on December 29, 2016
“A little hyperbole never hurts. People want to believe that something is the biggest and the greatest and the most spectacular.... I call it truthful hyperbole. It’s an innocent form of exaggeration - and a very effective form of promotion.” - Donald Trump, The Art of the Deal.

 

Adobe PDFIRS to Treat Some Conservation Easement Syndicated Deals and Similar Transactions as Listed Transactions
Joshua A. Ehrenfeld, Allen Sullivan; Burr & Forman LLP;
Legal Alert/Article
January 18, 2017, previously published on December 2016
The IRS has announced that it will begin treating certain syndicated conservation easement transactions and "substantially similar" transactions as “listed transactions.” Notice 2017-20 published on December 23, 2016 (the “Notice”) provides that the IRS intends to...

 

HTMLEighty-two Days Later and $250 Million Richer: New Jersey-Pennsylvania Tax Pact Saved
Rodney N. Anello; Duane Morris LLP;
Legal Alert/Article
January 17, 2017, previously published on December 8, 2016
On September 2, 2016, faced with a $250 million budget deficit, New Jersey Governor Chris Christie terminated a nearly 40-year-old tax withholding agreement between the Commonwealth of Pennsylvania and the State of New Jersey. Elimination of the reciprocity agreement would have subjected...

 

HTMLIs the U.S. Tax Code Set to Be Trumped?
Steven M. Packer; Duane Morris LLP;
Legal Alert/Article
January 17, 2017, previously published on December 1, 2016
Different U.S. political parties have controlled the White House, the Senate and the House of Representatives in 44 out of the last 72 years. Since 1945, only 14 times (28 years) in modern political history have both branches of Congress and the U.S. Presidency been controlled by the same party....

 

HTMLNew Annual U.S. Tax Reporting Required for Foreign-Owned U.S. Limited Liability Companies and Other U.S. Business Entities
Jon Grouf, Miriam O. Hyman, Anastasios G. Kastrinakis, Hope P. Krebs, Andrew L. Odell; Duane Morris LLP;
Legal Alert/Article
January 17, 2017, previously published on December 15, 2016
On December 13, 2016, the U.S. Treasury Department and Internal Revenue Service issued final regulations mandating that foreign-owned U.S. limited liability companies (and other U.S. business entities) treated as disregarded entities for U.S. tax purposes must file annually Form 5472-Information...

 

HTMLCheckfree - Another Taxpayer Win on New York State Online Service Receipt Sourcing; ALJ Determination Mirrors Expedia
Michele Borens, Jonathan A. Feldman, Jeffrey A. Friedman, Todd A. Lard, Carley A. Roberts; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
January 16, 2017, previously published on January 13, 2017
New York taxpayers received additional guidance on the important issue of whether online services constitute “service” receipts, and how those receipts should be sourced, for New York corporate franchise tax purposes.

 

HTMLCalifornia Court of Appeal Holds Doing Business ≠ Any Activity Engaged In for Pecuniary Gain
Michele Borens, Jonathan A. Feldman, Jeffrey A. Friedman, Todd A. Lard, Carley A. Roberts; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
January 16, 2017, previously published on January 14, 2017
On January 12, 2017, the California Court of Appeal held in a published opinion that a taxpayer passively holding a 0.2 percent interest in a California-based limited liability company (CA LLC) was not “doing business” in the state for purposes of being subject to California’s...

 

HTMLIncreased Tax Reporting Requirements for Domestic Disregarded Entities Wholly Owned by Foreign Persons
Mohammad B. Pathan, Kenneth Zuckerbrot; Greenberg Traurig, LLP;
Legal Alert/Article
January 12, 2017, previously published on January 9, 2017
On Dec. 13, 2016, the U.S. Department of the Treasury issued final regulations to Internal Revenue Code (Code) sections 6038A and 7701. These regulations impact Form 5472 (Information Return of a 25 percent Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business)...

 


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