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HTMLA Tax Lien Does Not Lapse If Not Renewed After 12 Years
Edward J. Levin; Gordon Feinblatt LLC;
Legal Alert/Article
August 4, 2015, previously published on July 2015
In State of Maryland, Comptroller of Maryland v. Shipe, No. 0009, Sept. Term 2014, CSA, filed February 3, 2005, the Court of Special Appeals held that a tax lien filed by the State of Maryland does not lapse and does not need to be renewed 12 years after notice if it is filed with a circuit court.

 

HTMLLatest Challenge by IRS to Family Valuation Discounts
Thomas N. Lawson, Ronald C. Pearson, Bruce J. Wexler; Loeb & Loeb LLP;
Legal Alert/Article
August 4, 2015, previously published on July 2015
Overview. Many sophisticated estate planning techniques include gifts, sales or other transfers to family members that incorporate significant discounts on the value of the property transferred. These discounts can range from 15 percent to 40 percent, or higher. As a result, significant wealth can...

 

HTMLInheritance Law: Rules of Intestate Succession Apply in the Absence of a Will
Michael Rainer, Michael Rainer; GRP Rainer LLP;
Legal Alert/Article
August 3, 2015, previously published on August 03, 2015
The rules of intestate succession apply in the absence of a will. This can result in the estate being distributed in a way that is different to what the testator actually wanted.

 

HTMLRoom for Sale: Rent-to-Own Is a Retail Trade Under the Texas Franchise Tax
Madison J. Barnett, Olga Jane Goldberg; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
August 3, 2015, previously published on July 31, 2015
The Texas Court of Appeals ruled that Rent-A-Center is primarily engaged in retail trade and thus qualifies for the lower 0.5% franchise tax rate available to retailers and wholesalers. The Comptroller argued that the rent-to-own business is a rental service rather than the sale of merchandise in a...

 

HTMLBridging the Gap: Illinois Provides Guidance on Videoconferencing Broker and Bridging Services
Timothy A. Gustafson, Michael G. Kerman; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
August 3, 2015, previously published on July 31, 2015
The Illinois Department of Revenue issued a General Information Letter explaining how it will apply retailers’ occupation tax (ROT) and telecommunications excise tax (TET) to videoconferencing services. The taxpayer that sought the letter acts as a broker to match customers that need...

 

HTMLNot So Fast: ALAS Fails to Attain Sufficient State Support
Michele Borens, Jonathan A. Feldman, Jeffrey A. Friedman, Todd A. Lard, Carley A. Roberts; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
July 31, 2015, previously published on July 30, 2015
At the Multistate Tax Commission (MTC) Executive Committee Meeting in Spokane, Washington, the Arm’s-Length Adjustment Service (ALAS) Advisory Group provided an update on its transfer pricing effort. On May 7, 2015, the Executive Committee approved the Final Program Design for the transfer...

 

HTMLCRA Forces Disclosure of Uncertain Tax Position Analysis Prepared for Financial Statement Process
Rick Bennett, Shannon James, Salvatore Mirandola, Steve Suarez, Joseph H. Takhmizdjian; Borden Ladner Gervais LLP;
Legal Alert/Article
July 31, 2015, previously published on July 23, 2015
Companies required to prepare financial statements are typically obligated to estimate and take reserves for potential exposures, including any uncertain tax position (UTP) that might successfully be challenged by tax authorities. While the Canada Revenue Agency (CRA) has always reserved the right...

 

HTMLMultistate Tax Commission Amends the Equitable Apportionment Provision of the Compact and Apportionment Rules for Financial Institutions
Michele Borens, Jonathan A. Feldman, Jeffrey A. Friedman, Todd A. Lard, Carley A. Roberts; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
July 31, 2015, previously published on July 30, 2015
Yesterday, the Multistate Tax Commission (MTC) held its annual meeting in Spokane, Washington. The meeting is the annual event where full MTC member states approve model laws in their final version. The approved versions are then ready for the member states to adopt if they so choose. This year the...

 

HTMLDesperate to Find Revenue - Congress Considers Selling Oil
McDonald Hopkins LLC;
Legal Alert/Article
July 31, 2015, previously published on July 24, 2015
Finding new sources of revenue in today’s Washington has become an almost Herculean effort, which is why some are now seeking to tap the Strategic Petroleum Reserve. The federal government currently holds some 700 million barrels of oil as a hedge against disaster or war.

 

HTMLMultistate Tax Commission Committees Discuss Apportionment Details and an Information-Sharing Program
Michele Borens, Jonathan A. Feldman, Jeffrey A. Friedman, Todd A. Lard, Carley A. Roberts; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
July 30, 2015, previously published on July 29, 2015
Yesterday, the Multistate Tax Commission (MTC) held meetings of its Litigation, Uniformity, and Strategic Planning Steering Committees. The meetings were generally dominated by discussions of evolving apportionment issues, including litigation and significant edits to existing regulations. The...

 


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