News & Analysis as of

Intangible Property Goodwill

BakerHostetler

Corporations should analyze and model the impact of Pennsylvania's recently enacted tax law changes

BakerHostetler on

Late in the evening of July 7, 2022, Governor Tom Wolf signed Act 53 of 2022 (Act 53) into law. Act 53 significantly modifies the corporate net income tax (CNIT), subjects certain ride-sharing agreements to sales tax,...more

Stinson - Corporate & Securities Law Blog

FASB Requests Comments on Accounting for Goodwill

FASB has issued an Invitation to Comment, or ITC,  as part of FASB’s project on certain identifiable intangible assets acquired in a business combination and subsequent accounting for goodwill. In previous outreach, the FASB...more

McDermott Will & Emery

Focus on Tax Strategies & Developments - October 2015

McDermott Will & Emery on

Regulatory Developments Under § 367 Affecting Transfers of Appreciated Property to Foreign Corporations - Introduction: On September 14, the U.S. Department of the Treasury (Treasury) and the Internal Revenue...more

Eversheds Sutherland (US) LLP

Proposed Regulations Dramatically Change U.S. Federal Tax Treatment of Outbound Transfers of Intangible Property

On September 16, 2015, the Treasury Department (Treasury) and the Internal Revenue Service (IRS) published proposed regulations under section 367 and proposed and temporary regulations under section 482 that together would...more

Alston & Bird

Unusual Like-Kind Exchanges

Alston & Bird on

Like-kind exchanges are well-known events in the field of investment real estate. The tax law has spent about the last 30 years refining the deferred like-kind exchange, in which the taxpayer is given time to locate the...more

McDermott Will & Emery

OECD/BEPS Intangibles Revisions to Change Character, Treatment of Goodwill

McDermott Will & Emery on

Corporations acquiring intangible assets as part of business combination will no longer be able ignore goodwill in their subsequent restructurings and asset transfers. That’s the upshot from tax authorities from around the...more

Stoel Rives LLP

Tax Law Alert: Sales Factor Excludes Amounts Received from the Sale of Goodwill

Stoel Rives LLP on

In a case argued by Stoel Rives, the Oregon Supreme Court upheld the judgment of the Oregon Tax Court in favor of Tektronix, Inc. The Supreme Court ruled that, for purposes of apportioning income, the sales factor excluded...more

Perkins Coie

Oregon Supreme Court Decides Sales Factor Case

Perkins Coie on

On December 12, 2013, the Oregon Supreme Court issued its decision in Tektronix, Inc. v. Oregon Dep’t. of Revenue. The court held that the taxpayer’s receipts from the sale of goodwill, making up a part of the sale of a...more

Eversheds Sutherland (US) LLP

Sutherland SALT Shaker: August 2013 Digest

In this issue: - No Expressions of Goodwill from Arizona Department of Revenue - California Court of Appeal: ITFA Doesn’t Make the CUT - Round We Go: Indiana Denies Taxpayer’s Intercompany “Residual...more

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