FCPA Compliance and Ethics Report-Episode 109-interview with Bill Michael on the SEC FCPA enforcement action against FLIR employees
FCPA Compliance and Ethics Report-Episode 108-Supply Chain Under the FCPA
FCPA Compliance and Ethics Report-Episode 107 the Bio-Rad FCPA Enforcement
fcpa Compliance and Ethics Report-Episode 106-interview with Gini Deitrich
FCPA Compliance and Ethics Report-Episode 105-interview with Barry Vitou
FCPA Compliance and Ethics Report-Episode 104-interview with Russ Berland
FCPA Compliance and Ethics Report-Episode 102-interview with Bruce Carton
How This Investment Firm Hopes to Revolutionize Litigation in America
FCPA Compliance and Ethics Report-Episode 101-interview with Chris Bauer
FCPA Compliance and Ethics Report-Episode 100-interview with Jeff Kaplan
FCPA Compliance and Ethics Report-Episode 99-review of remarks by Assistant AG Caldwell at ECOA
Polsinelli Podcasts - Removing Caps on Punitive Damages: What is the Impact on Business?
FCPA Compliance and Ethics Report-Episode 97-Interview with Roy Snell, CEO of SCCE
FCPA Compliance and Ethics Report-Episode 96-interview with Karen Schuder on the teaching of business ethics
FCPA Compliance and Ethics Report-Episode 95-interview with Scott Killingsworth on Private to Private Compliance Solutions
What are the Implications of Alice v. CLS?
FCPA Compliance and Ethics Report-Episode 94-Internal Controls for Gifts, Travel and Entertainment in a FCPA Compliance Program, Part II
Legal Considerations for Web-Based Start-Ups
FCPA Compliance and Ethics Report-Episode 93-Internal Controls for Gifts, Travel and Entertainment in a FCPA Compliance Program
FCPA Compliance and Ethics Report-Episode 92-Interview with Matt Kelly
The Court of Appeals, New York’s highest court, recently published decisions in the Maetreum of Cybele v. McCoy and Merry-Go-Round Playhouse, Inc. v. Auburn cases. In these decisions, the Court affirmed that the exemptions...more
The Documentary Transfer Tax Act allows each county and city to impose a tax on each deed, instrument, or writing by which any real estate is sold within the county at the time the document is recorded. Assembly Bill No....more
The Pennsylvania Department of Revenue recently released an Information Notice explaining the implications of Act 52 of 2013, which enacted some significant changes to the Pennsylvania realty transfer tax, effective January...more
On October 31, the IRS released Private Letter Ruling 201444025, which was addressed to a manufacturer of solar systems that are mounted on real estate. The nature of the real estate, along with many other interesting facts,...more
It is a basic, universally accepted fact that in order for an area to win new recruitment projects—and in some cases retain expansions of an existing company facility that will be on a site other than its current...more
The Pennsylvania Department of Revenue (DOR) recently issued Information Notice - Realty Transfer Tax 2014-01 (the Information Notice) delivering some good news and bad news about how the new law that became effective January...more
Hotels are one of the most misunderstood properties when valued by local assessors for property tax purposes. A hotel’s enterprise activity is comprised of tangible property, in the form of real estate and personal property,...more
The Commonwealth Court has rendered a significant decision regarding ability of municipalities to impose a business privilege tax on the gross receipts generated by real estate leases. The Pennsylvania Commonwealth Court, in...more
There are two proposals making their way through FASB that will have far-reaching implications for most financial statements—including those of private companies. Even though neither of these proposals has been finalized,...more
The Williams Mullen Southeast State and Local Tax (SESALT) team is pleased to provide you with a comprehensive recap of important tax developments around the Southeast.
INDIVIDUAL INCOME TAX...more
For many years, low interest rates allowed companies with strong credit ratings to obtain access to cheap capital through traditional financing methods – meaning there was little enthusiasm for sale-leaseback...more
John Swinney, the Scottish government's Finance Secretary, has announced the proposed rates and bands for the new Scottish property transaction tax known as the Land and Buildings Transaction Tax (LBTT).
On 1 April...more
In Re 0741508 BC Ltd and 0768723 BC Ltd (2014 BCSC 1791), the British Columbia Supreme Court (“BCSC”) considered whether rescission should be granted in respect of two real estate transactions in which the applicant...more
The Pennsylvania Commonwealth Court, in a 5-2 decision, held that the Local Tax Enabling Act ("LTEA") bars taxing jurisdictions from imposing business privilege taxes, on leases or lease transactions. Fish, Hrabick and...more
Action Item: In a decision with wide-ranging implications and potential refund opportunities, Pennsylvania’s Commonwealth Court ruled on September 19th that Pennsylvania municipalities (other than Philadelphia) may not impose...more
BASE EROSION PROFIT SHIFTING PROJECT RECOMMENDATIONS TO COMBAT TAX AVOIDANCE BY MULTINATIONALS -
At the request of the G20 Leaders, the Organisation for Economic Co-Operation and Development (OECD) has been considering...more
Bundesfinanzhof verschärft den Rahmen für steueroptimierte Akquisitionsstrukturen durch mittelbare Zurechnung nach wirtschaftlichen Maßstäben .
Thema der aktuellen Entscheidung –
In einer am 10. September 2014...more
German Federal Fiscal Court severely tightens framework for acquisition structures by using beneficial ownership as the standard for the attribution of indirect participations.
Key Subject of the Decision -
Until recently, California’s state-level economic development cupboard was looking a little bare — its 400 redevelopment agencies were dissolved in February 2012, property tax increment financing has been discontinued and...more
Florida hotels and restaurants are facing license tax audits, assessments and penalties in increasing numbers. A "license" is statutorily defined as the granting of a privilege to use or occupy a building or real property....more
After January 1, 2015, documentary transfer tax will no longer be a private affair. It is common practice in commercial real estate purchase and sale transactions to provide the amount of documentary transfer tax on the...more
BFH: Aufteilung der Vorsteuer bei gemischt umsatzsteuerpflichtig und umsatzsteuerfrei vermieteten Gebäuden richtet sich im Regelfall nach dem Flächenschlüssel.
Im Grundsatz bestätigte der V. Senat des Bundesfinanzhofs...more
In general, a REIT is a special purpose entity for U.S. federal income tax purposes that requires at least 75 percent of the value of the entity’s gross assets to consist of real estate assets, cash, cash items, and...more
Effective on July 1, House Bill 957 (2014) (the “Amendment”) amended the Georgia Brownfield Act, O.C.G.A. § 12-8-200 et seq. (the Act). The Amendment broadens applicability of the Act, expands the pool of eligible parties...more
During the 108th General Assembly 2014 Session, the Tennessee Legislature considered several tax and related initiatives before adjourning in late April. Although the number of proposed tax and related initiatives this...more
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