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

US Tax Reform—Disclosure Considerations

by White & Case LLP on

On December 22, 2017, tax reform (the "Tax Act")1 was signed into law. The Tax Act will have significant implications for companies, including on their accounting and associated disclosure, as discussed below. The SEC’s...more

The U.S. Tax Cuts and Jobs Act: Fundamental Changes to Business Taxation

by Jones Day on

Signed into law December 22, 2017, the "Tax Cuts and Jobs Act" represents the most comprehensive reform to the U.S. federal tax code in a generation. The Act's most notable provisions include significant reductions in both...more

With the Draft of the Italian Budget Law 2018, more certainties on indirect taxation of share deals (Italian)

by Dentons on

Article 13 of the Draft Law on Budget 2018 provides for a provision amending the current Article 20 of the D.P.R. of 26 April 1986, no. 131 concerning the application of the registration tax (applicable also to other taxes of...more

Tax Act: New Opportunity to Defer Income from Certain Private Company Equity Grants

by WilmerHale on

The new Section 83(i) of the tax code, enacted as part of the Tax Act, allows certain private company employees to elect to defer, solely for income tax purposes and for a period of up to five years, the income attributable...more

SEC Guidance regarding the Tax Cuts and Jobs Act

You may have heard that the Republican tax overhaul (originally known as the Tax Cuts and Jobs Act of 2017) was signed into law on December 22, 2017. That same day, the SEC staff provided helpful disclosure guidance in the...more

SEC Staff provides Guidance for Public Companies on Tax Cuts and Jobs Act

by Dorsey & Whitney LLP on

On December 22, 2017, the Securities and Exchange Commission announced publication of staff guidance for issuers, auditors, and others to ensure timely public disclosures of the accounting impacts of the Tax Cuts and Jobs Act...more

Tax Reform and Employee Benefits – What You Need to Know Now

by Foley & Lardner LLP on

As you have probably heard by now, the recently enacted Tax Cuts and Jobs Act (the Tax Reform Act) made significant changes to the Internal Revenue Code. With regard to executive compensation, the Tax Reform Act made widely...more

Time to Revisit Executive Compensation Arrangements in Light of Recent Tax Reform

by Womble Bond Dickinson on

The Tax Cuts and Jobs Act of 2017 (the “Act”) signed into law on December 22, 2017, will significantly impact many public company executive compensation plans and arrangements. Companies should take this opportunity to...more

A Gift From SEC Staff: Guidance on Tax Act's Form 10-K Accounting Implications

by Jones Day on

The Situation: SEC Staff has provided guidance regarding accounting and disclosure issues arising from the Tax Cut and Jobs Act. The Result: The guidance addresses situations in which ASC Topic 740 accounting cannot be...more

Code Section 162(m) Changes – What You Should be Thinking About Now

by Foley & Lardner LLP on

The “Bottom Line” - Learn the new rules for who is a “covered employee” and keep track of these individuals because “once a covered employee, always a covered employee” Evaluate compensation arrangements and contracts...more

Section 162(m) After the Tax Cuts and Jobs Act: What to Do Now

On December 22, 2017, President Trump signed into law the Tax Cuts and Jobs Act (the Act), which includes significant changes to the executive compensation deduction rules in Section 162(m) of the Internal Revenue Code (Code)...more

Tax Cuts and Jobs Act could have significant impact on structuring of US and foreign investments

by DLA Piper on

The Tax Cuts and Jobs Act (the New Tax Law), signed into law in late December by President Donald Trump, makes major permanent and temporary changes to the US federal tax system. The changes will have a significant impact on...more

SEC Staff Guidance for Addressing Impacts of Tax Cuts and Jobs Act

by WilmerHale on

On December 22, 2017, the Securities and Exchange Commission issued Staff Accounting Bulletin No. 118 (SAB 118) to assist companies comply with applicable accounting rules regarding the impact of the 2017 Tax Cuts and Jobs...more

China defers 10 percent withholding tax on dividend income reinvested into Encouraged Industries

by DLA Piper on

Prior to 2008, foreign investors were generally exempt from withholding income tax on dividend income derived from their investment in China under the prior PRC Enterprise Income Tax Law for Foreign Invested Enterprises and...more

Tax Bill: New Opportunity to Defer Tax on Certain Equity Awards and Repeal of Performance-Based Exception to 162(m)

The Tax Cuts and Job Act of 2017 was recently signed into law creating two important changes in executive compensation, which we outline below. The Tax Bill Permits Certain Employees to Elect to Defer Taxation of Qualified...more

Tax Cuts And Jobs Act – My Disclosure List (So Far)

by Allen Matkins on

As I and many others start to consider the disclosure implications of the Tax Cuts and Jobs Act, I’ve begun a list of possible disclosure related topics...more

SEC Provides Guidance for Accounting Impacts of Tax Reform Law

by Ropes & Gray LLP on

On December 22, 2017, the same day that the President signed into law the Tax Cuts and Jobs Act (the “Act”), the SEC’s Office of the Chief Accountant and Division of Corporation Finance issued guidance to assist with timely...more

The Form 8-Ks That The SEC May Have Overlooked

by Allen Matkins on

As reported by Cydney Posner, Broc Romanek and undoubtedly many others, Corporation Finance staff issued a new Compliance and Disclosure Interpretation addressing whether a re-measurement of a deferred tax asset to...more

SEC Commission Staff Provides Disclosure Guidance for Accounting Impacts of the Tax Cuts and Jobs Act

by Dechert LLP on

The U.S. Securities and Exchange Commission published staff guidance regarding public company disclosure of the accounting impacts of the Tax Cuts and Jobs Act (the Act)....more

US Tax Reform Will Have a Significant Impact on M&A and Financing Transactions

by White & Case LLP on

On December 22, 2017, President Trump signed into law H.R. 1 (introduced as the Tax Cuts and Jobs Act) (the "New Tax Law"). The New Tax Law dramatically alters the US tax landscape and will have a significant impact on...more

Focus on ERISA - Tax Reform Includes Benefits and Compensation Provisions

by Dechert LLP on

On December 22, 2017, the tax reform bill, informally known as the Tax Cuts and Jobs Act (the “Act”), was signed by President Trump. As we noted in our prior OnPoint (available here) with respect to earlier versions of the...more

Draft regulations laying down major rules of the new investment support system in Poland already known

by Dentons on

The Government Legislation Center published on its website draft regulations on the introduction of a new system of investment support in Poland, including a key regulation on state aid to business. Among other things, the...more

SEC Issues Staff Guidance on Tax Act’s Accounting Impact

The SEC staff released the following statement on December 22, 2017. We will monitor this guidance and provide any relevant updates. The Securities and Exchange Commission today announced publication of staff guidance for...more

SEC Guidance Related to the Tax Cuts and Jobs Act

by Morrison & Foerster LLP on

On December 22, 2017, the Securities and Exchange Commission (the “Commission”) provided staff guidance for public companies related to the preparation of their filings with the Commission in light of the recent passage of...more

U.S. Chamber Requests SEC Guidance on Impact of Tax Law Changes

The US Chamber of Commerce submitted a letter to the SEC noting the challenges that may exist for many public companies, especially those with complex global operations, by the recent passage of the tax changes. ...more

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