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|Draft Finance Bill for 2016, New France/Germany Double Tax Treaty, and ECJ Steria Decision|
Nicolas Andre, Martin Bünning, Thomas Le Freche, Siamak Mostafavi, Alexios Theologitis; Jones Day;
October 20, 2015, previously published on October 2015This French Tax Update will focus on (i) the main provisions of the draft Finance Bill for 2016 (Projet de loi de finance pour 2016) issued by the French Government on September 30, 2015 and to be discussed before the French Parliament between October and December ("Draft Finance Bill for...
|Gift Tax Preparers Beware: Abbreviations and EIN Errors Might Eliminate the Statute of Limitations|
Jonathan L. Grob; McGrath North Mullin & Kratz, PC LLO;
October 19, 2015, previously published on Third Quarter 2015As most gift tax return preparers know, the IRS generally has a three (3) year time limit to challenge the gifts reported on the return. If the property that has been transferred by the donor is comprised of interests in a closely held corporation, LLC or partnership, or a fractional interest in...
|New Due Dates For Filing Common Tax Returns And Other Recent Tax Compliance Changes|
Austin Craik Bradley; McGrath North Mullin & Kratz, PC LLO;
October 19, 2015, previously published on Third Quarter 2015On July 31, 2015, President Obama signed into law the “Surface Transportation and Veterans Health Care Choice Improvement Act of 2015”. This new law revises the due dates for filing some common tax forms and includes other important tax-related provisions. Business owners should also be...
|401(k) Plans: Time To Restate And Perhaps Revise|
Peter C. Langdon; McGrath North Mullin & Kratz, PC LLO;
October 19, 2015, previously published on Third Quarter 2015The Internal Revenue Service maintains procedures designed to assist plan sponsors in preserving the tax qualified status of their retirement plans. With respect to prototype and volume submitter plans, the IRS procedures require that such plans be restated every six years. Under the current cycle,...
|Are You Properly Protected?|
Greenbaum Rowe Smith Davis LLP;
October 19, 2015, previously published on October 2015In 2008, the U. S. House of Representatives designated the third week in October as National Estate Planning Awareness Week. The resolution was driven by concern for the estimated 120,000,000 Americans who lack up-to-date estate plans to protect themselves, their families and their legacy in the...
|Inheritance Tax in Cases Involving Bequeathed Properties|
Michael Rainer; GRP Rainer LLP;
October 16, 2015, previously published on October 13, 2015Inherited properties are subject to inheritance tax. This can be a problem if the heirs do not have access to sufficient liquidity. It is possible for tax optimisation measures to be used.
|Russian 2015 Tax Revolution|
Olga Boltenko, Ayshat Gaydarova, Evgenia Martin; Withers Bergman LLP;
October 15, 2015, previously published on October 5, 2015For many years international tax planning for Russian inbound and outbound investments, and wealth planning for Russian resident individuals, was rather straightforward. That was primarily due to relatively simple domestic tax rules and a degree of inexperience amongst the Russian tax and other...
|Bad Day for California as TTA Sales Tax Exemption for Software Is Broadly Reaffirmed by Appellate Court - Will Taxpayer Refund Claims Now Move?|
Michele Borens, Jonathan A. Feldman, Jeffrey A. Friedman, Todd A. Lard, Carley A. Roberts; Sutherland Asbill & Brennan LLP;
October 15, 2015, previously published on October 12, 2015In a significant rebuff of the California State Board of Equalization (BOE), the California Second District Court of Appeal held that a manufacturer’s sale of software on tangible media was exempt from sales tax under the technology transfer agreement (TTA) statutes. Lucent Technologies, Inc....
|Japan Supreme Court Provides Guidance to How Foreign Funds Investing into Japan are Treated|
Eric N. Roose; Withers Bergman LLP;
October 15, 2015, previously published on October 5, 2015Japanese Prime Minister Abe’s plan for economic growth and the selection of Tokyo as the site for the 2020 Summer Olympics have created strong demand for real estate in Japan, attracting billions of dollars of investment by global investors in the past few years. Amongst those investors are...
|Fall 2015 Municipal Revaluations in Connecticut|
Laura Bellotti Cardillo, Elliott B. Pollack, Gregory F. Servodidio, Tiffany Kouri Spinella; Pullman & Comley, LLC;
October 15, 2015A number of Connecticut municipalities (see list at the end of this alert) plan to conduct revaluations effective October 1, 2015.