Read need-to-know updates, commentary, and analysis on Tax issues written by leading professionals.
Selling Privately Held Businesses – Interview with Stephen Gulotta, Managing Member, Mintz Levin's New York Office
Lauryn Hill's Tax Evasion a 'Battle for Survival': Lawyer
Bill on Bankruptcy: The Market's Unquenchable Thirst for Junk
Hot Topics for Waste-to-Energy Investors and Developers
Monitor Thy Drink: Alcohol Import Regulations Under the TTB (Alcohol and Tobacco Tax and Trade Bureau)
Corporate Law Report: Workplace Romances, FMLA Changes, California Tax News, and More
The Corporate Law Report: First-to-File Patents, Hiring for Cultural Fit, Roth Conversions Post-Fiscal Cliff, and Global Corporate Insights
Will The Debt Ceiling Standoff End Up In Court?
Corporate Law Report - Office Party Holiday Risks, Human Trafficking, the Fiscal Cliff, More
Micah Green on U.S. Fiscal Policy
How Do We Pay For Lower Corp Tax Rates?
Polsinelli Shughart Election Analysis and Legal Insight
Why choose Bennett Jones for your Canadian Cross-Border Income Trust (CBIT)?
What are the tax benefits of a Canadian Cross-Border Income Trust (CBIT)?
Why choose Canada for a Cross-Border Income Trust (CBIT)?
What is a Canadian Cross-Border Income Trust (CBIT)?
Bill on Bankruptcy: Solyndra, Lehman, MF Global, ATP Oil, LSP Energy, Want Ads
Should you Opt-Out of the Voluntary Disclosure Program?
Weekly Brief: CFPB, Legal Fees & Hashtag Hijackers
Cost of Voluntry Asset Disclosure Program
With another year comes another new set of laws for California employers; what else would you expect from sending a bunch of legislators to Sacramento? Here is an overview of the highlights (or lowlights, depending on your...more
In This Issue:
- High Court Takes on Union Strategy to Push Neutrality Agreements
- Justices Consider Pay for Union Workers to Don Safety Gear
- Appeals Court Rules for Employers Over Birth Control Coverage
Tina Turner, a longtime resident of Zurich, Switzerland is switching her citizenship stripes from the United States to Switzerland. She is not alone. In 2011, nearly 1,800 Americans handed in their passports. In the last...more
On June 26, 2013, the U.S. Supreme Court ruled in U.S. v. Windsor that Section 3 of the Defense of Marriage Act (“DOMA”), which defined “marriage” as strictly between opposite-sex couples and “spouse” as referring only to a...more
When a multinational business or nonprofit decides to launch a presence in some foreign market where it has never done business before by opening a new local office, a new facility or a new factory, its path is clear: The...more
One of the news items that generates political fireworks each year is the number and names of famous Americans who renounce their U.S. citizenship. According to the Wall Street Journal, the United States is...more
In This Issue:
- A.F.L.- C.I.O. Seeks to Lure Nonunion Workers to Boost Ranks
- Appeals Court Affirms Unions Can Organize Smaller Units
- IRS to Begin Classifying Automatic Gratuities as Taxable Wages
Moving into another country prompts all kinds of questions and tax and immigration issues always stand front and center. Portugal is getting to grips with these two in a fresh, easy and innovative way, turning into a very...more
By now, most of our readers are familiar with the Supreme Court’s decision eliminating the Federal government’s ability to define marriage as that between “one man and one woman” from the Defense of Marriage Act or “DOMA”....more
The United States is one of the few countries to tax the worldwide-earned income of its citizens and permanent residents. Millions of American citizens residing outside the U.S. have no direct ties to their home country since...more
With the Supreme Court's decision on the constitutionality of part of the Defense of Marriage Act, P.L. 104-199 (DOMA), Edith Windsor, the plaintiff, joins the likes of Beulah Crane (Crane, 331 U.S 1 (1947)), Mary Archer...more
How Many Days Can I Be in the United States? We get inquiries from time to time from seasonal “snowbirds,” as well as from sales personnel, account managers, and others who make frequent and/or lengthy trips to the United...more
The answer is “nothing really,” but the Eighth Circuit Court of Appeals successfully searched Al Capone’s vault to unearth the comparison in its recent opinion in Lucas v. Jerusalem Cafe, LLC....more
There are an unknown number of U.S. citizens married to nonresident aliens. Many of these taxpayers have filed joint income tax returns. Most are likely to have filed joint income tax returns (Form 1040) without having...more
In a past blog, we discussed practical steps to take when you find that an employee has been using a false ID and wants to “fix it”. That blog assumed that the company wants to continue the employment and was focused on the...more
Many employers are eagerly watching the U.S. Congress as it debates comprehensive immigration reform legislation. However, employers of foreign workers need to be aware of another comprehensive reform already enacted—the...more
On June 26, 2013, a majority of the Supreme Court held in United States v. Windsor that Section 3 of the Defense of Marriage Act (DOMA), which defined marriage for purposes of federal law as the union of a man and a woman, is...more
Welcome to King & Spalding's economic development news bulletin, Investing in Georgia. In this edition, you will find:
- An economic-impact study linking the use of tax-exempt municipal bonds to the development of our...more
The recent decisions of the US Supreme Court, (in the Defense of Marriage Act and Proposition 8 cases) to strike down anti-gay marriage legislation may very well produce an increase in immigrant marriages. The actual number...more
One of the things that generates political fireworks each year is the number and names of famous Americans renouncing their U.S. citizenship. The number is 2012 was about 1800. Regardless of whether you are...more
Courtesy of technology, employees can work from home or anywhere else. For organizations that have not issued a flat ban on such work, there is a glitch that no one is talking about. What if home (or “summer home”) is in...more
In This Issue:
- General Legislative
- Agriculture and Food
- Budget and Appropriations
- Financial Services
Under the Florida Constitution, certain owners of real property in Florida are entitled to a reduction in the assessed value of the property for ad valorem tax purposes. This reduction, called the “homestead exemption,” is...more
As wealthy U.S. Citizens ponder why they have to pay tax on their world-wide income, they may decide that renunciation of US citizenship looks like an attractive option. It's true- it may be an attractive alternative, but...more
Up until now much of the debate surrounding immigration reform has centered around providing a pathway to Citizenship for the 11 million or so undocumented people in the country. Many in this group currently work as...more