Life Sciences Quarterly: Tax Cuts and Jobs Act: Implications for Life Science Business
Tax Developments Affecting Health Care Organizations and Investor-Owned Hospital Companies
Wraz z początkiem 2022 r. do ustawy o CIT wprowadzono przepisy ograniczające wysokość podatkowych odpisów amortyzacyjnych w spółkach nieruchomościowych. Zgodnie z art. 15 ust. 6 ustawy o CIT, odpisy amortyzacyjne dokonywane...more
At the beginning of 2022, provisions were introduced into the CIT Act limiting the amount of tax depreciation deductions in real estate companies. According to Article 15(6) of the CIT Act, depreciation deductions made by...more
Earn-outs, where additional consideration is paid post-completion based on the performance of a target business, are becoming increasingly common in private M&A transactions. Our recent survey of European deals between July...more
The top estate tax rate under Democratic presidential candidate Bernie Sanders’ proposal to tax the wealthiest Americans and narrow income inequality in the U.S. The proposal splits the estate tax into four brackets...more