Tax General Business Zoning, Planning & Land Use

Read need-to-know updates, commentary, and analysis on Tax issues written by leading professionals.
News & Analysis as of

Changes in Real Estate legislation, Q2 2015 - Overview of the most important changes for the second quarter of 2015 in Russian...

Changes at the federal level - RF Federal Law ? 184-FZ “On Amendments to the RF Federal Law “On the State Real Estate Cadaster” and Article 6 of the RF Federal Law “On Special Economic Zones (SEZ) in the Russian...more

Senegal's New Mining Code: What Mining Companies Need to Know

Undeterred by the recent drops in commodity prices, Senegal is on the verge of introducing its new mining code, which has been a work in progress since 2012 when proposals were first made to revise the current mining code...more

Santa Monica Takes Bold Steps to Enforce its Short-Term Rental Regulations

One of the chief issues facing local governments as they contend with regulation of short-term rental marketplaces is the trouble of enforcing whatever framework they develop. After passing tough regulations last week, the...more

Taxing Times May Be Ahead for Online Vacation Rental Sites

In recent years, online vacation rental sites have made great inroads into the hospitality industry. Given their infancy and business model, however, they have gone largely unregulated, particularly when it comes to taxes....more

Guinea: New Hydrocarbons Code

The Guinean State Minister of Mines and Geology, Kerfalla Yansané, recently announced a possible launch of a bidding round in 2015 for offshore oil blocks in Guinea under the new hydrocarbons code (the “New Code”). Following...more

Innovation Districts

Last year representatives of a coalition of 11 organizations started meeting to discuss the continued development and expansion of Oklahoma City’s bioscience and technology sectors. Among other matters, the group discussed...more

IRS Releases Guidance on Performance and Quality Standards for Small Wind Energy Property

The IRS recently released Notice 2015-4 (the Notice), which provides performance and quality standards that small wind energy property (defined under section 48(c)(4) of the Code as property utilizing a “qualifying small wind...more

Deregulate Local Government for Economic Growth: Streamlining Local Option Income Taxes and Other Reforms Can Unleash Indiana’s...

Indiana’s leaders have worked diligently over the past ten years to improve the climate for business. Taxes have been capped, cut, and eliminated. Out of date laws have been repealed or reformed, and new regulations have...more

Some Welcomed Recognition for Exploration Mining Companies

As market sentiment and investor confidence in Australia's extractive industries remains subdued, recent initiatives from governments and regulators demonstrate, at least, an acknowledgment of the issues faced by mineral...more

HomeAway Files Suit Against San Francisco Seeking to Block Online Vacation Rental Marketplace Ordinance

Online vacation rental marketplace HomeAway Inc. has filed suit against the City and County of San Francisco in an attempt to block a new law restricting home rentals in the City. HomeAway is requesting an injunction to...more

Going Multijurisdictional - Laying the groundwork for shared business parks

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

Enhanced Infrastructure Financing Districts: New Hope for Cities and Counties

On September 29, 2014, Governor Jerry Brown signed into law Senate Bill 628 (Chapter 785) which provides a mechanism for cities and counties to form Enhanced Infrastructure Financing Districts (EIFDs) to divert property tax...more

Governor Signs Off on New Tax-Increment Financing Structure

On September 29, Governor Brown signed legislation that is seen as creating a robust new financing tool which will expand the existing mechanism of Infrastructure Financing Districts (“IFDs”) and replicate some of the...more

How to Land Projects in California

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

Entrepreneurial Growth and Recruitment Strategy: An Economic Development Formula for Success

Historically, most local economic development efforts, or regional efforts among a group of counties, have focused on business recruitment. These efforts have generally been focused on large business recruitment projects. ...more

$3.5 billion New Market Tax Credit announcement

On June 5, 2014, the U.S. Department of Treasury Community Development Financial Institution Fund (CDFI) announced that 87 Community Development Entities have been selected to receive $3.5 billion in New Market Tax Credit...more

Interactive Gaming Incentives in the United States

There’s been a lot of press about places that are unfriendly to gamers or game developers. Authorities in various jurisdictions have attempted to address issues of violence, sex, and gambling, either resident in or allegedly...more

Apply Now for New York State Economic Development Incentives

The application cycle for up to $750 million in New York economic development incentives is due soon. Whether a business is currently operating in New York (the Regional Economic Development Council (REDC) Initiative) or...more

Watch out for California transfer taxes in transactions involving real estate holdings

For some time now, we have reported on the growing trend in California of counties collecting documentary transfer tax for transfers of interests in legal entities holding real property in California. This update of a DLA...more

Pennsylvania’s City Revitalization and Improvement Zone (“CRIZ”)

Purpose of the CRIZ Program - Act 52 of 2013 created the City Revitalization and Improvement Zone (“CRIZ”) Program. The purpose of this program is stimulate economic development and job creation in Pennsylvania's...more

U.S. Tax Court Ruling in State Conservation Tax Credit Case Requires Income Recognition

In its recently issued opinion in the case of Route 231, LLC v. Commissioner, T.C. Memo 2014-30 (2/24/14), the United States Tax Court (the “Court”) held that a transfer of state tax credits to a 1% member who had contributed...more

Maine Tax Alert: Legislature Moves To Slash Pine Tree Zone Benefits And R&D Super Credit

The Supplemental Budget just released by the Legislature (LD 1843), if passed as written, may hurt Pine Tree Zone Business as well as businesses that engage in a substantial amount of research and development in Maine....more

LBTT: A new Scottish property transactions tax

SDLT is to be replaced in Scotland by a new tax known as the Land and Buildings Transaction Tax ("LBTT"). LBTT is being introduced under the Land and Buildings Transaction Tax (Scotland) Act 2013, and will come into effect on...more

The Stimulus Shall Continue: IRS Gives OK to Current Refundings of Recovery Zone Facility Bonds

The Internal Revenue Service has announced in Notice 2014-9 that current refunding issues of Recovery Zone Facility Bonds qualify as tax-exempt provided that the current refunding issue meets certain requirements. Generally,...more

Passing the Buck: The Impact of Maryland's New Stormwater Fees on Commercial Leases

During its 2012 legislative session, the Maryland General Assembly passed HB 987, a bill which required that the ten separate EPA-licensed storm sewer system (“MS4”) jurisdictions in Maryland (Baltimore City and nine...more

48 Results
|
View per page
Page: of 2

Follow Tax Updates on:

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.
×