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Read need-to-know updates, commentary, and analysis on Tax issues written by leading professionals.
Jones Day

Cryptocurrency Tax Update: Impact of New IRS Guidance and Proposed U.S. Tax Rate Increase

Jones Day on

The IRS recently clarified its position on the U.S. income tax treatment of a hard fork. A hard fork occurs when protocols on a blockchain change, causing a "fork" or splintering of the existing blockchain into two distinct...more

Foodman CPAs & Advisors

IRS Global High Wealth Group Is A Tool To Reduce The Tax Gap

In its April 28, 2021 Press Release (the “Release”) “Investing in the IRS and Improving Tax Compliance”, the US Department of the Treasury addresses available enforcement activities relating to reducing the U.S. Tax Gap;...more

International Lawyers Network

Establishing A Business Entity In Singapore

This guide offers an overview of various business entities in Singapore. It is meant as a brief introduction only and is certainly not comprehensive. Other requirements, considerations and restrictions may apply. Further...more

Fox Rothschild LLP

For Nonprofits, May 17 Tax Deadline Prompts A ‘Start Of The Year’ Review – Part II

Fox Rothschild LLP on

This is the second of a two-part Alert to guide nonprofit organizations in preparing for upcoming filing deadlines and implementing best practices for the onset of a fiscal year. In Part I of the Alert, we discussed Form...more

Freeman Law

The King of Pop, Michael Jackson’s, Estate Wins Big at Tax Court

Freeman Law on

Two things are virtually certain in life: death and taxes. But, one more should be added to the list where the two converge—an IRS audit. Indeed, this scenario played out all too well for the “King of Pop,” Michael...more

Bennett Jones LLP

The Digital Services Tax: Canada Takes Aim at Tech Giants

Bennett Jones LLP on

In the recently released Budget 2021, Canada's federal government announced its plan to continue with the development of a Digital Services Tax (DST) to be imposed on certain large taxpayers. The DST is proposed to apply at a...more

Jackson Lewis P.C.

IRS Issues Additional Guidance On The Tax Treatment Of Dependent Care Benefits

Jackson Lewis P.C. on

As the IRS continues to churn out guidance on various forms of COVID-19 relief, this week is no exception with the release of Notice 2021-26. This Notice clarifies two key points relating to the tax treatment of dependent...more

Dentons

Key tax measures from the Federal Budget 2021-2022

Dentons on

Australia's Federal Treasurer, Josh Frydenberg, has handed down a Budget aimed at economic recovery as Australia emerges from a pandemic and brief recession....more

McDermott Will & Emery

What a Capital Gains Rate Hike Could Mean

McDermott Will & Emery on

Although it is unclear what will happen to capital gains rates over the course of the next year, it is important to discuss the implications of what a rate hike could mean. While we don’t know for certain whether the capital...more

McDermott Will & Emery

US Treasury Issues Guidance on the ARPA Claw-Back Provision

McDermott Will & Emery on

Earlier this week, the US Department of the Treasury (Treasury) issued formal guidance regarding the administration of the American Rescue Plan Act of 2021 (ARPA) claw-back provision. The guidance (Interim Final Rule)...more

Hodgson Russ LLP

Recent COVID-19 Developments for Tax-Exempt Organizations/Nonprofits

Hodgson Russ LLP on

In response to the COVID-19 pandemic, various relief efforts have been enacted.  Several of these efforts impact tax-exempt and nonprofit organizations.  This update will discuss certain of these relief efforts. ...more

Proskauer Rose LLP

UK Tax Round Up - April 2021

Proskauer Rose LLP on

UK Case Law Developments - Tax avoidance motive did not prevent availability of share for share exchange treatment - In Euromoney Institutional Investor plc v HMRC, the FTT held that the share for share exchange...more

Bradley Arant Boult Cummings LLP

IRS Answers Questions on Taxation of DCAPs and COVID-19 Relief

The Internal Revenue Service (IRS) has published Notice 2021-26 to provide answers regarding the taxability of benefits received in 2021 and 2022 under a dependent care assistance program (DCAP) that permits carryovers or...more

Foodman CPAs & Advisors

High-Income Individuals And Corporate Tax Returns Are Targets Of IRS Additional Funding Program

The 2022 discretionary funding request (request) made by the Biden Administration will invest in a “fair and robust” tax system that includes tax compliance enforcement directed at High Income and High Net  Worth Individuals...more

Polsinelli

A Summary of Potential Tax Increases That Would Occur Under the Proposed American Families Plan

Polsinelli on

On April 28, 2021, the White House issued a fact sheet which set forth some additional details on the tax increase proposals contained in President Biden’s “American Families Plan.” ...more

Dentons

Kentucky Taxpayer Protections’ Role in Audits and Appeals - Dentons SALT Insights

Dentons on

In a tax audit, the tax auditor’s job is to determine the right amount of tax, regardless of whether the audit determines that the taxpayer paid that amount, too little or too much. Indeed, Kentucky tax auditors cannot be...more

Proskauer - Tax Talks

Court of Appeal overturns High Court and holds that tax claim notice was valid

Proskauer - Tax Talks on

This was an appeal against the High Court decision in Dodika Ltd & Ors v United Luck Group Holdings Limited from August 2020 (see our Tax Blog on this). The case concerns the question of whether the notice given by the buyer...more

Foodman CPAs & Advisors

IRS Examination Functions Have Shifted

The commentary in A Closer Look: Impacting the Tax Gap by IRS Commissioner Chuck Rettig discusses how the IRS has shifted its examination focus to tax returns that include high income taxpayers,  pass-through entities,...more

Carlton Fields

Les Obligations Fiscales et Formulaires Fiscaux aux États-Unis

Carlton Fields on

Qu’est-ce que le Foreign Account Tax Compliance Act (« FATCA ») ? Depuis plusieurs années, l’IRS mène une campagne agressive contre la fraude fiscale internationale et la nondéclaration de comptes bancaires et autres...more

McCarter & English, LLP

Enhanced Opportunities To Benefit From The Employee Retention Credit

The Employee Retention Credit (ERC) was established by the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) on March 27, 2020, to encourage businesses to keep employees on their payroll during the pandemic....more

Cozen O'Connor

Priorities And Trends Discussed At This Week’s NAAG Consumer Protection Spring Conference

Cozen O'Connor on

On May 11, 2021, the National Association of Attorneys General (NAAG) held its Spring Consumer Protection Conference virtually with more than 500 attendees. The conference comprised a series of panel discussions with state...more

Freeman Law

SALT Alert Texas Margin Tax Update Paycheck Protection Program (PPP) Loans

Freeman Law on

On May 5, 2021, the Texas Governor signed into law House Bill 1195, which excludes federal PPP loans forgiveness as revenue for Texas Margin Tax (the “Margin Tax”). In response to the COVID-19 pandemic, the U.S. Congress...more

Holland & Knight LLP

DIAN modifica fechas para la implementación de nómina electrónica en Colombia

Holland & Knight LLP on

La Dirección de Impuestos y Aduanas Nacionales (DIAN) expidió el pasado 5 de mayo de 2021, la Resolución 000037, por medio de la cual amplió los plazos para que los contribuyentes implementen el pago electrónico de nómina....more

Stoel Rives LLP

Washington Governor Signs Into Law New Tax on Capital Gains

Stoel Rives LLP on

On May 4, 2021, Governor Jay Inslee signed into law Senate Bill (SB) 5096, a bill creating a new Washington state excise tax on the sale or exchange of certain capital assets....more

K&L Gates LLP

Fintech Forward: Payments Across the Globe Miniseries - Trends in the U.S.

K&L Gates LLP on

In this episode Judith Rinearson interviews Mary Baker and Daniel Cohen about the major changes in the U.S. beyond COVID-19 since the election, focusing on the establishment of the new U.S. administration and the initiatives...more

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JD Supra Privacy Policy

Updated: Apr 27, 2021:

JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations.

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How We Protect Your Information

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Links to Other Websites

Our Website and Services may contain links to other websites. The operators of such other websites may collect information about you, including through cookies or other technologies. If you are using our Website or Services and click a link to another site, you will leave our Website and this Policy will not apply to your use of and activity on those other sites. We encourage you to read the legal notices posted on those sites, including their privacy policies. We are not responsible for the data collection and use practices of such other sites. This Policy applies solely to the information collected in connection with your use of our Website and Services and does not apply to any practices conducted offline or in connection with any other websites.

Information for EU and Swiss Residents

JD Supra's principal place of business is in the United States. By subscribing to our website, you expressly consent to your information being processed in the United States.

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You can make a request to exercise any of these rights by emailing us at privacy@jdsupra.com or by writing to us at:

Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

You can also manage your profile and subscriptions through our Privacy Center under the "My Account" dashboard.

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California Privacy Rights

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You can make a request for this information by emailing us at privacy@jdsupra.com or by writing to us at:

Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

Some browsers have incorporated a Do Not Track (DNT) feature. These features, when turned on, send a signal that you prefer that the website you are visiting not collect and use data regarding your online searching and browsing activities. As there is not yet a common understanding on how to interpret the DNT signal, we currently do not respond to DNT signals on our site.

Access/Correct/Update/Delete Personal Information

For non-EU/Swiss residents, if you would like to know what personal information we have about you, you can send an e-mail to privacy@jdsupra.com. We will be in contact with you (by mail or otherwise) to verify your identity and provide you the information you request. We will respond within 30 days to your request for access to your personal information. In some cases, we may not be able to remove your personal information, in which case we will let you know if we are unable to do so and why. If you would like to correct or update your personal information, you can manage your profile and subscriptions through our Privacy Center under the "My Account" dashboard. If you would like to delete your account or remove your information from our Website and Services, send an e-mail to privacy@jdsupra.com.

Changes in Our Privacy Policy

We reserve the right to change this Privacy Policy at any time. Please refer to the date at the top of this page to determine when this Policy was last revised. Any changes to our Privacy Policy will become effective upon posting of the revised policy on the Website. By continuing to use our Website and Services following such changes, you will be deemed to have agreed to such changes.

Contacting JD Supra

If you have any questions about this Privacy Policy, the practices of this site, your dealings with our Website or Services, or if you would like to change any of the information you have provided to us, please contact us at: privacy@jdsupra.com.

JD Supra Cookie Guide

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How We Use Cookies and Other Tracking Technologies

We use cookies and other tracking technologies to:

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Controlling and Deleting Cookies

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Updates to This Policy

We may update this cookie policy and our Privacy Policy from time-to-time, particularly as technology changes. You can always check this page for the latest version. We may also notify you of changes to our privacy policy by email.

Contacting JD Supra

If you have any questions about how we use cookies and other tracking technologies, please contact us at: privacy@jdsupra.com.

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