Tax Reform

News & Analysis as of

Brexit: An Opportunity to Readjust UK Tax Policy?

The U.K. government mantra has for a number of years been: "Britain is open for business." This has been reflected in a number of areas relevant to U.K. domestic and foreign tax policy, including in a gradual reduction of the...more

UK Residential Property Tax Reforms Increase IHT Liabilities

The UK Government has published a consultation document and draft legislation relating to the reforms of UK residential property taxation that are due to take effect from 6 April 2017. The new rules mean that most UK...more

Digesting the €13 Billion Apple-EU Tax Ruling

King & Spalding experts assess what international businesses need to be aware of following the EC's ruling on State Aid in the Apple case - Partners in King & Spalding’s tax department have shared their perspectives and...more

Overview of Luxembourg Tax Developments - September 2016 - Issue 01

This report summarizes some of the main Luxembourg tax developments that took place between the end of 2015 and August 2016. The selected developments are mainly relevant to companies and the international tax...more

MoFo New York Tax Insights - Volume 7, Issue 9

Appellate Division Holds That NYS Tax Department Properly Withheld Documents Requested Under FOIL - In a unanimous decision, the Appellate Division affirmed a decision of the Supreme Court, Albany County, which had...more

China Tax Newsletter - May / June 2016

In this issue, we have covered a number of developments and cases in the PRC and Hong Kong which could impose legal and tax implications to your business. On the PRC side, following the national rollout of the...more

Why You Should Care About the House Republican Tax Reform Blueprint

While you’re thinking about that beach getaway this summer, Chairman Brady’s staff on the Ways and Means Committee is beginning the work of vetting the House Republican Tax Reform Blueprint (the “Blueprint”) with stakeholders...more

MoFo Tax Talk - Volume 9, No. 2

Editor's Note - Welcome to Tax Talk 9.02. By this fall, we may look back on Q2 2016 with some nostalgia. Of course, there is the U.S. presidential election on November 8th, but U.S. tax advisors right now are more...more

Estate Tax Changes Past, Present and Future

I. INTRODUCTION - This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the estate tax in President Clinton’s second term and...more

2017 tax reform update The draft law for tax reform in the Grand Duchy of Luxembourg is submitted to the Parliament (Chambre des...

On 26 July the draft law N° 7020 (the Draft Law) was submitted by the Luxembourg Government to the Parliament regarding the upcoming tax law changes. The Draft Law aims at enhancing competitiveness, promoting fairness and...more

NC Legislative Update - August 2016

The 2016 Session - Lawmakers kept their promise of a truly short session this year. The legislature adjourned the 2015-16 Session sine die on Friday, July 1st, just before midnight. In total, the House was in session for...more

China kicks off Resource Tax Reform

Enterprises that extract taxable natural resources within the territory of China are liable to pay Resource Tax. Recently, China’s State Administration of Taxation (SAT) and Ministry of Finance (MOF) announced the...more

Anti-BEPS Ukraine style: de-offshorization initiative launches

Leakage of profits to offshore locations and tax evasion through aggressive planning has always been a hot topic in Ukraine. However, it must be said that, with the exception of the introduction of transfer pricing rules in...more

Remembering Four Years Ago, Will Tax Reform Come out of This Lame Duck Session of Congress?

No matter who wins the White House in November, the new president’s agenda will include tax reform. But changes to our tax laws need not wait until after inauguration day, as we learned four years ago when the “fiscal cliff”...more

Republicans, and Democrats, and Tax Policy! Oh My!

Every four years on the first day of each major political party’s convention, they adopt a broad-based platform setting forth the positions of the party at large. While not held up as hard and fast rules, the procedures...more

Worth Another Look: Amendments to the Tax Reform Code

On July 11, S.B. 1073 (Browne, R-Lehigh) became law without the Governor’s signature. S.B. 1073 is the 2016-2017 General Appropriations (GA) Bill; it reads like a ledger and simply directs funds to different agencies and...more

Thousands Of Californians Sign Up For VMT Trial

In response to a request from the California Department of Transportation, 5,000 California drivers signed up for the state’s nine month pilot program to replace the state’s gas tax with a charge based on vehicle miles...more

Tax Newsletter - March / April 2016 (China and Hong Kong)

Welcome to the latest issue of our Tax Newsletter. In this issue, we have covered a number of developments and cases in the PRC and Hong Kong which could impose legal and tax implications to your business. In the PRC, an...more

NC Legislative Update - June 2016 #3

This Week - Both chambers accelerated pace in an eventful week as several Committees met more than once throughout the week with some even meeting after the day’s floor session. Senior House Appropriations Chairman Rep....more

The Side of Tax Reform They’re Not Telling You

Deep-sixing property taxes is a popular pledge on the state and local campaign trail. But the promise is only half the story. Citizens need to ask: “And then what?” Like a climbing wall, eliminating property taxes may...more

UK tax deductibility of corporate interest expense

The 2016 Budget announced, and the UK government is currently consulting on, the biggest change in UK tax this century. Up until 1st April 2017, a tax deduction for interest costs of up to 100% of UK profits is (very broadly)...more

NJ Combined Reporting Update–Bill Continues Through Senate

Combined-reporting legislation continues to make its way through New Jersey’s Senate. Taxpayers should closely follow developments concerning this legislation to determine the impact on their companies. In January, we...more

Global VAT Guide 2016 - Cross border supplies of intangible services, rights and digital content

Focusing on supplies of intangibles, such as services, intellectual property rights and digital content, we consider this Global VAT Guide to be timely, given that revenue authorities throughout the world are increasingly...more

NC Legislative Update - May 2016 #3

Last Week - The House released its 150-page proposed budget adjustments for the 2016-17 half of the 2015-17 biennium on Monday evening and proceeded to work through the week in passing it. The proposal is relatively...more

SALT Implications of Proposed Section 385 Debt/Equity Regulations

Determining the difference between debt and equity is a problem that has bedeviled taxpayers and tax administrators for decades. Taxpayers, recognizing that there are tax advantages to financing a corporation with debt (e.g.,...more

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