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|IRS Extends Windpower Developers' Time to Receive Production Tax Credits|
Gerald P. (Jerry) Farano, Louis J. Jenull, Andrew P. Mina, Danielle M. Varnell, Todd Wallace; Jones Day;
June 13, 2016, previously published on May 2016On May 5, 2016, the Internal Revenue Service ("IRS") updated guidance regarding the "beginning of construction" requirement for renewable energy facilities seeking to qualify for the production tax credit ("PTC") and the investment tax credit ("ITC")...
|Attention Nebraska And Iowa Companies Who Sell In South Dakota: Get Ready To Collect Sales Tax, Even If You Have No Physical Presence There. What’s Going On And What Should You Do?|
Jonathan L. Grob; McGrath North Mullin & Kratz, PC LLO;
June 9, 2016, previously published on 2nd Quarter, 2016Under new laws just enacted in South Dakota, companies who have more than $100,000 in South Dakota sales or at least 200 individual transactions in South Dakota are required to collect and remit South Dakota sales tax. This is true even for companies that have no physical presence in South Dakota....
|The Nebraska Department Of Revenue Now Requires Approval Of A Special Apportionment Method Before A Return With That Method Is Filed|
Matthew R. Ottemann; McGrath North Mullin & Kratz, PC LLO;
June 9, 2016, previously published on 2nd Quarter, 2016When it comes to preparing a tax return, creativity is usually a bad thing. It is not allowed (with good reason).
|IRS Ruling Sounds Alarm over Tax-Exempt Status of Nonprofit ACOs Operating outside of the Medicare Shared Savings Program|
Jean Marie Bertrand, Brian T. McGovern, Paul W. Mourning, Khaled Mowad; Cadwalader, Wickersham & Taft LLP;
June 9, 2016, previously published on May 10, 2016On April 8, 2016, the IRS released private letter ruling 201615022 denying tax-exempt section 501(c)(3) status to a nonprofit accountable care organization (“ACO”) that did not participate in the Medicare Shared Savings Program (“MSSP”).1 This adverse determination raises...
Paul Brecknell; Withers Bergman LLP;
June 9, 2016, previously published on May 9, 2016The Valuation Office Agency ('VOA') is recalculating business rates. The new rates will be payable from 1 April 2017, based on rents in 1 April 2015.
|CRS and Beneficial Ownership|
Filippo Noseda; Withers Bergman LLP;
June 9, 2016, previously published on May 16, 2016In today’s difficult economic climate, countries need more than ever to ensure that they collect all the tax revenues that are due to them in order to fund public expenditure and reduce public debt. The arrival of new technologies has made it easier to collect and exchange information to...
|Ability of Insurance Carriers in California to Obtain Insureds' Income Tax Returns Despite the Income Tax Privilege|
Douglas K. Wood; Morris Polich & Purdy LLP;
June 9, 2016, previously published on May 24, 2016California Insurance Code Section 2071 acknowledges that tax returns are privileged but may be necessary for a carrier to process a claim.1 However, in practice, when an insured or their representative asserts the income tax privilege, often that is the end of the discussion. That need not be the...
|International Crackdown: Tax Authorities Look to Employment Structures in Initiating Audits|
Rebecca L. Marks, Bonnie Puckett; Ogletree, Deakins, Nash, Smoak & Stewart, P.C.;
June 8, 2016, previously published on May 26, 2016In structuring their workforces abroad, taxes are a major driving force for employers—and if recent government initiatives are any indicator, employers should take care when considering the tax implications of their staffing decisions.
|New Five-Year Incentive In Cook County Expands Availability Of Property Tax Relief|
Zachary A. Kafitz, James B. Sarnoff; Sarnoff & Baccash;
June 8, 2016, previously published on Fall 2014The Class 7c Incentive or Commercial Urban Relief Eligibility (¿CURE¿) is a new five-year commercial property tax Incentive in Cook County that is targeted to help commercial property owners throughout the County by reducing a property¿s tax burden by essentially 60% for three years; 40% in year 4...
|Local Tax Collectors Must Conduct Annual Tax Sales!|
Wesley M. Plaisance; Breazeale, Sachse & Wilson, L.L.P.;
June 8, 2016, previously published on May 2016As the competition at annual Parish tax sales increases especially with a number of Parish Tax Collectors using an online platform for the sales, clients frequently ask me about investing in local tax sales. However, not all local tax collectors across the state have been conducting tax sales for...