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Internal Revenue Service Nexus

The United States Internal Revenue Service is a bureau of the United States Department of the Treasury. The IRS is charged with collecting revenue and enforcing the Internal Revenue Code.  
Alston & Bird

What’s in a Name? Final FTC Regulations Rebrand the Jurisdictional Nexus Requirement

Alston & Bird on

Our International Tax Group delves into the attribution requirement (née jurisdictional nexus requirement) of the final foreign tax credit regulations and finds that taxpayers will still face uncertainties in the application...more

Hahn Loeser & Parks LLP

State And Local Tax Impact Of Work-From-Home Arrangements

Since the onset of COVID-19, millions of employees have shifted from working in offices to working from home. By some estimates, more than 60 percent of employed Americans were working remotely in the spring of 2020, and more...more

Skadden, Arps, Slate, Meagher & Flom LLP

State and Local Tax Considerations in Light of COVID-19

The first order of business for many state tax authorities in response to COVID-19 was deciding whether to extend their respective income tax filing and payment deadlines for the 2019 tax year, either automatically by...more

McDermott Will & Emery

IRS Releases Practice Units on Permanent Establishments

On January 29 and 30, 2019, the Internal Revenue Service’s Large Business and International (LB&I) division released new Practice Units on Permanent Establishments. Permanent Establishments create taxing nexus for foreign...more

Williams Mullen

Southeast State & Local Tax: Important Developments - October 2013

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The Williams Mullen Southeast State and Local Tax (SESALT) team is pleased to provide you with a comprehensive recap of recent legislation around the U.S....more

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