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Commercial Leases Tax Credits

Stikeman Elliott LLP

GST/HST Input Tax Credit Claims: Does the Supporting Documentation Need to be Issued by the Supplier?

Stikeman Elliott LLP on

On June 9, 2022, the Tax Court of Canada (“TCC”) allowed CFI Funding Trust’s (“CFI”) appeal in relation with the input tax credits (“ITC”) it claimed for prepaid rent paid in connection with the securitization of automobile...more

Smith Gambrell Russell

[Webinar] A Peach of a Deal: The Film Industry in Georgia and the Benefits of Doing Business in the State - July 29th, 4:00 pm -...

Smith Gambrell Russell on

In this webinar, we will focus on the film industry in Georgia and the benefits of doing business in the State. Throughout the years, America’s most popular television shows such as “The Dukes of Hazzard,” “The Walking...more

Orrick, Herrington & Sutcliffe LLP

DL Rilancio e Credito d'imposta per i canoni di locazione degli immobili a uso non abitativo e affitto d'azienda

Lo scorso 19 maggio 2020 è stato pubblicato in Gazzetta Ufficiale ed è entrato in vigore il Decreto Legge 19 maggio 2020, n. 34, recante “Misure urgenti in materia di salute, sostegno al lavoro e all’economia, nonché di...more

Eversheds Sutherland (US) LLP

Happy New Year! New York Court strikes down retroactive decertification of a tax credit

On December 26, 2019, in Matter of Mackenzie Hughes LLP v. New York State Tax Appeals Tribunal, the New York Supreme Court, Appellate Division, held that New York’s retroactive decertification of Qualified Empire Zone...more

Akin Gump Strauss Hauer & Feld LLP

IRS Guidance for Historic Tax Credit Transactions: Partnership Flips and Inverted Leases

The IRS released Revenue Procedure 2014-12 on December 30. It is available below. It addresses the structuring of historic tax credit transactions (i.e., transactions involving rehabilitation tax credits provided for in...more

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