Join Matindale-Hubbell Connected



Search Results (9771)

  
Documents on taxation
 

View Page: Prev  1  2  3  4  5  6  7  8  9  10  Next  >>
Show: results per page
Sort by:
Sponsored Results

Adobe PDFOhio Brightens its Bright-Line Test
David J. Rectenwald; Shumaker, Loop & Kendrick, LLP;
Legal Alert/Article
June 24, 2015, previously published on Spring 2015
Ohio has a brightline test (the “Test”) for determining when an individual is domiciled in Ohio for purposes of Ohio’s income tax. A bright-line test is an objective test, which is one based upon factual criteria, rather than a subjective test, which is one based upon an...

 

HTMLIndia Parliament Ratifies Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act
Saionton Basu; Duane Morris;
Legal Alert/Article
June 24, 2015, previously published on June 18, 2015
On 13 May 2015, the India Parliament ratified the Undisclosed Foreign Income and Assets (Imposition of Tax) Bill, 2015. President Pranab Mukherjee signified his assent on 26 May 2015. In prime, the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (the...

 

HTMLOhio: Senate Previews Its Budget Proposal
David H. Godenswager, David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
June 23, 2015, previously published on June 11, 2015
Although Ohio’s final budget must be approved by June 30, 2015, there are now three competing versions: Gov. John Kasich’s version, the House version, and the Senate Finance Committee’s proposal, the details of which were released this week.

 

HTMLRepercussions of the U.S. Supreme Court’s Recent Decision in Comptroller v. Wynne
David H. Godenswager, David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
June 23, 2015, previously published on June 11, 2015
We recently wrote about the Supreme Court’s May 18, 2015, decision in Comptroller v. Wynne, in which the Court concluded that Maryland’s tax scheme was unconstitutional because it amounts to double taxation of out-of-state income. This amounts to the unlawful discrimination of...

 

HTMLReturn of the Online Sales Tax
McDonald Hopkins LLC;
Legal Alert/Article
June 23, 2015, previously published on June 12, 2015
Rep. Jason Chaffetz (R-Utah), who chairs the House Oversight Committee, is preparing to introduce online sales tax legislation on Monday that would expand the power of states to collect taxes from purchases made from out-of-state Internet vendors such as eBay.

 

HTMLProposed Constitutional Amendment in Texas Addresses Highway Funding
David H. Godenswager, David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
June 23, 2015, previously published on June 11, 2015
In February 2013, The Texas Tribune reported that the state was just two years away from a severe drop in roadwork funding. At that time, the chairman of the Texas Department of Transportation (TXDOT) told the Senate Finance Committee that it was at a “crucial turning point,” because...

 

HTMLUpdate on Potential Impacts of Foreign Portfolio Investors and the Minimum Alternate Tax in India
Saionton Basu; Duane Morris;
Legal Alert/Article
June 23, 2015, previously published on June 19, 2015
Since we published our Duane Morris Alert on 23 January 2015 relating to foreign portfolio investors (FPIs) and the Minimum Alternate Tax (MAT), the Indian Government has been engaged on multiple fronts to contain any adverse fallout from the issuance of tax notices under the MAT provisions to FPIs.

 

HTMLSenate Unveils Volumes of Changes to Budget
Michael Caputo, Rebecca M. Kuhns, Aaron M. Ockerman, Todd A. Snitchler; McDonald Hopkins LLC;
Legal Alert/Article
June 23, 2015, previously published on June 12, 2015
As discussed in yesterday’s Multistate Tax Update, this week the Ohio Senate Finance Committee accepted its first draft of the state’s two-year operating budget—which included numerous changes from the House proposal.

 

HTMLNew Treasury and IRS Regulations Change Tax Treatment of Nonperiodic Payments on Swaps and Other Financial Instruments
Sutherland Asbill Brennan LLP;
Legal Alert/Article
June 22, 2015, previously published on June 19, 2015
Treasury and the IRS have promulgated new temporary and proposed regulations under section 446 of the IRC that significantly change the existing tax treatment of “nonperiodic” payments on swaps, caps, floors, collars and certain other financial instruments. Specifically, new temporary...

 

HTMLPower Trip: How to Resolve Power Abuse in a 50/50 Business Partnership
David E. Kay; Lerch Early Brewer Chartered;
Legal Alert/Article
June 19, 2015, previously published on June 15, 2015
What can you as a business owner do to protect your business or maximize its value if you lack the voting power to control the business? Entrepreneurs enter into 50/50 ownership situations, or worse, for a variety of reasons and with the best of intentions. Over time, one owner may prove to be more...

 


View Page: Prev  1  2  3  4  5  6  7  8  9  10  Next  >>