Tax Rates

News & Analysis as of

Tightening the Tax Screws on International IP Structures

For many years prudent international tax planning for multinational enterprises has included structures designed to minimize global taxes by developing or holding intangible property (IP) in foreign subsidiaries located in...more

Update on 2704 Proposed Regulations and Impact on 2016 Gift Tax Reporting

Following the December 1, 2016 public hearing, the IRS reportedly began working on revisions to and clarifications of the new 2704 proposed regulations. While the uproar from the estate planning and accounting communities...more

Applicable Federal Rates - April 2016

Please see charts below for more information....more

French Legal and Regulatory Update - February 2017

The Paris office of Hogan Lovells is pleased to provide this English language edition of our monthly e-newsletter, which offers a legal and regulatory update covering France and Europe for February 2017. Commercial Law...more

Pending Appeal in Michigan Supreme Court May Warrant Filing a Protective Property Tax Appeal This Year

On February 1, 2017, the Michigan Supreme Court ruled that it would hear oral arguments on the application for leave to appeal in Menard. One of the issues to be considered is “whether the Michigan Tax Tribunal may utilize a...more

The U.S. Tax Reform and the Energy Sector

President Donald Trump and Republican Congressional leaders have promised a major reform to the U.S. tax code in 2017. This reform, if anything close to these promises, will have significant implications for the energy...more

House Blueprint’s Destination-Based Cash Flow Tax: A Primer

The election of Donald Trump in November has substantially increased the likelihood of major tax reform in the near future. While it is uncertain what shape such reform will take, there has been renewed interest in the...more

Republicans Release Much Anticipated ACA "Repeal and Replace" Bill, But Will it Fly Under the Byrd Rule?

On March 6, 2017, House Republicans in the Committee on Ways and Means and the Committee on Energy and Commerce introduced the American Health Care Act (AHCA), a bill that would repeal and replace key portions of the...more

Business rates revaluation 2017: an explanation

On 1 April 2017 the business rates payable in respect of properties in England and Wales will be changing. Business rates are the tax that businesses pay on the retail, office and industrial premises that they occupy. ...more

Will “Trumpcare” Replace Obamacare by April?

Monday, House Republicans revealed two bills collectively meant to repeal and replace the Affordable Care Act (ACA). House committees began reviewing the legislation yesterday. The bills do not contain any major surprises and...more

Venezuela Aumenta La Unidad Tributaria

En Gaceta Oficial Extraordinaria No. 6.287, de fecha 24 de febrero de 2017, la Administración Fiscal en Venezuela publicó la Providencia N° SNAT/2017/0003 (en adelante “la Providencia”) que aumentó el valor de la Unidad...more

Venezuela Increases the Tax Unit

On February 24, 2017, the Venezuelan Tax Administration published Ruling N° SNAT/2017/0003 in the Official Gazette (hereinafter “the Ruling”), increasing the value of the Tax Unit (hereinafter “UT”) from 177.00 Venezuelan...more

IRS Reverses its Position Regarding the Treatment of Merger Breakup Fees

In July 2014 AbbVie Inc. and Shire Plc's announced a $54.8 billion merger deal that would have made AbbVie the largest U.S. company to move its legal residence, though not its operations, abroad in order to lower its tax rate...more

Newbigin – A reality check - Newbigin v Monk

It has not been rosy in the business rates garden recently. Following the Woolway v. Mazars decision, the vagaries of the business rates revaluation and the complete uncertainty and potentially adverse consequences flowing...more

Lancaster County property owners, reassessment is coming!

After more than a decade, the Lancaster County Property Assessment Office reassessment of property values will begin this year and become effective January 1, 2018. The purpose of the reassessment is to align all property...more

Business Appraisers Spar Over Tax Rates, Market Approach and Other Key Issues in Fair Value Buy-Out Case

As promised in the postscript to last week’s post about the appellate ruling in the Gould case, affirming Justice Platkin’s order granting the oppressed minority shareholder’s dissolution petition involving a pair...more

U.S. Tax Reform – Border Adjustment Proposal: Current Status, and How Your Company May Be Affected

On 24 June 2016, the Republican Speaker of the U.S. House of Representatives, Paul Ryan, and House Ways and Means Chairman Kevin Brady released a sweeping "Blueprint" proposal to reform the U.S. tax code. A critical component...more

Toronto Municipal Land Transfer Tax Increase

The City of Toronto has increased its municipal land transfer tax rates to match the recent changes to provincial land transfer taxes, effective March 1, 2017....more

Mnuchin: Tax Overhaul by August

Treasury Secretary Mnuchin stated that his goal is to have an overhaul of the Internal Revenue Code by August. He recognized that this is an aggressive time table, and that reform may slip to later in the year....more

Budget 2017

The 2017 Budget was presented by Minister Pravin Gordhan before Parliament on 22 February 2017. The 2017 tax proposals are projected to raise ZAR28 billion, and increase the tax burden from 26% of GDP in 2016/17 to 26.7%...more

US: Proposed "Border Adjustment Tax” could kill foreign IP holding companies

With President Trump in the White House and a Republican majority in both the House and Senate, tax reform is once again high on the agenda. Several weeks ago, President Trump promised “a tax reform bill that will reduce our...more

Trump Promises Tax Reform Announcement in the Next Few Weeks

President Trump recently indicated that he will announce a tax reform proposal within the next two to three weeks. The existing tax proposals from President Trump and the Congressional Republicans are predictably vague at...more

Tax Planning in Uncertain Times

There is a long list of reforms that the Trump administration intends to tackle and one of the items on the list is tax reform. Although there are multiple proposals by various players and significant variations among the...more

The Trump Administration – Part IV: The Business Response

This week I have been considering the first few weeks of the Trump administration from the business perspective. It has certainly been a chaotic start, with a raft of announcements, Executive Orders and social media postings...more

The Basics of Unemployment Taxes

Nearly all private employers in the Carolinas are required to pay quarterly unemployment insurance (“UI”) taxes to the relevant state unemployment agency on behalf of their employees. Like other insurance and tax...more

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