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HTMLTax evasion: Voluntary disclosure, Interest and Penalties
Michael Rainer, Michael Rainer; GRP Rainer LLP;
Legal Alert/Article
April 23, 2015, previously published on April 23, 2015
Voluntary disclosure in cases of tax evasion remains a possibility in 2015, but tax evaders will be asked by the exchequer to pay a heavy price.

 

HTMLLegal Measures to Strengthen Tax Control and Combat Fly-By-Night Companies
Dzhangar Dzhalchinov; Dentons Canada LLP;
Legal Alert/Article
April 23, 2015, previously published on January 16, 2015
Among the large number of legislative and secondary acts recently adopted and to be adopted concerning taxation in the near future, particularly notable are documents intended to extend the capacity of state authorities to carry out tax controls and increase pressure on taxpayers to increase the...

 

HTMLChoice of Entity Decisions in Light of Medicare and Other Tax Law Changes
Sonya S. Jindal, Lourdes E. Perrino; Taft Stettinius & Hollister LLP;
Legal Alert/Article
April 23, 2015, previously published on April 16, 2015
In light of the Patient Protection and Affordable Care Act1 and the Health Care and Education Reconciliation Act of 2010,2 small and family owned businesses have been reevaluating choice of entity considerations. This article summarizes the most common business entity forms and some of the major...

 

HTMLRestaurant Industry Alert: "Fight for $15" Planned for Tax Day
Joshua J. Sudbury; Ford & Harrison LLP;
Legal Alert/Article
April 23, 2015, previously published on April 14, 2015
Executive Summary: In the latest move in their two-year campaign to raise the minimum wage to $15 per hour, fast-food workers have announced plans for a major one-day walkout on April 15, 2015 - Tax Day for U.S. employers. Events are planned in approximately 200 U.S. cities as well as at least 40...

 

HTMLLuxembourg declares war on tax evasion - Voluntary disclosure as an alternative
Michael Rainer, Michael Rainer; GRP Rainer LLP;
Legal Alert/Article
April 22, 2015, previously published on April 21, 2015
Even Luxembourg is now taking the fight against tax evasion seriously. Income from interest will soon be reported to the German exchequer. Those affected ought to consider a voluntary declaration.

 

Adobe PDFSR&ED - Tax Incentives for Startups
Mathew Goldstein, Graham Topa; Aird & Berlis LLP;
Legal Alert/Article
April 22, 2015, previously published on March 2015
The Scientific Research and Experimental Development Program, also known as “SR&ED” (pronounced “shred”), is a federal tax incentive program for businesses carrying out eligible research and development activities. SR&ED can play an essential role in a startup’s...

 

HTMLDevelopment in Practice on Intragroup Expenses (Oriflame Case)
Dzhangar Dzhalchinov; Dentons Canada LLP;
Legal Alert/Article
April 22, 2015, previously published on February 3, 2015
On December 4, 2014, Moscow Arbitration Court handed down the decision in case No 40-138879/14-75-404.

 

HTMLChanging Domicile: Satisfying the Burden of Proof When Moving Abroad
Mitchell R. Kops; Withers Bergman LLP;
Legal Alert/Article
April 22, 2015, previously published on March 31, 2015
Historically taxpayers have faced difficulty overcoming a presumption against a change in domicile to a foreign jurisdiction.

 

HTMLRussia: Customs Compliance ("Health Check"). New Developments
Dzhangar Dzhalchinov; Dentons Canada LLP;
Legal Alert/Article
April 22, 2015, previously published on February 4, 2015
The Russian Federation Government, Eurasian Economic Union, and the business community are currently discussing the idea of forgiving companies engaged in foreign trade for errors in customs processing. A number of steps towards implementing the idea have already been taken.

 

HTMLTax Evasion: More Than 25,000 Voluntary Declarations In Baden-Württemberg Already
Michael Rainer, Michael Rainer; GRP Rainer LLP;
Legal Alert/Article
April 22, 2015, previously published on April 22, 2015
The number of voluntary declarations in cases of tax evasion continues to increase. More than 25,000 voluntary declarations have since been submitted in Baden-Württemberg according to media reports.

 


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