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

La Taxonomía Sostenible de México es presentada por la Secretaría de Hacienda

Hogan Lovells on

La Taxonomía se destaca a nivel mundial por su enfoque integral de sostenibilidad, que incorpora tanto dimensiones ambientales como sociales en su diseño central, lo que busca es promover el bienestar integral de las personas...more

Hodgson Russ LLP

Obus is over. So What’s Next?

Hodgson Russ LLP on

Last month, New York’s highest court denied leave to appeal in Matter of Obus v. New York State Tax Appeals Trib., 206 A.D.3d 1511 (3d Dep’t. 2022), closing the book on litigation that will have lasting implications on New...more

Orrick, Herrington & Sutcliffe LLP

Spring Budget 2023: What Tech Companies Need to Know

On 15 March 2023, the Chancellor of the Exchequer delivered his Spring Budget, announcing a number of changes to tax measures and employee share schemes. Here are the key takeaways of particular relevance to our growth...more

White & Case LLP

Mexico deposits with the OECD its Instrument of Ratification of the MLI

White & Case LLP on

Mexico has deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). Relevant Features of the MLI - On March 15,...more

Blank Rome LLP

New York City UBT Addback Upheld for Payment by Partnership to Related S-DISC under “Third-Party Payment Rule”

Blank Rome LLP on

Commission payments made by a New York City-based partnership to an S-DISC, whose shareholders were all partners in the partnership, were subject to the unincorporated business tax (“UBT”) addback as nondeductible payments to...more

Freeman Law

Texas Mixed Beverage Taxes

Freeman Law on

The state of Texas imposes two taxes on alcoholic beverages that impact holders of certain permits under the Texas Alcoholic Beverage Code. These taxes are the mixed beverage gross receipts tax and the mixed beverage sales...more

Cozen O'Connor

Broad Street Brief: City Council to Consider Reinstating Early Property Tax Payment Discount, Threatens to Withhold School...

Cozen O'Connor on

CITY HALL- City Council to Consider Reinstating Early Property Tax Payment Discount, Threatens to Withhold School District Funding Amid Asbestos Building Shutdowns- Philadelphia City Council is considering reinstating a...more

Blank Rome LLP

New York State ALJ Determines Vendor Management Services Provided in Conjunction with Software are Subject to Sales Tax as the...

Blank Rome LLP on

An Administrative Law Judge (“ALJ”) recently found that a taxpayer’s vendor and labor management services, which were provided in conjunction with the grant of a software license, were subject to sales tax as the sale of...more

Dentons

UK Budget March 2023 – The Scottish Perspective

Dentons on

On Wednesday 15 March 2023, the Chancellor unveiled the Budget which included several key tax announcements. We have listed some important tax changes below and commented on the Scottish perspective where appropriate....more

Proskauer - Employee Benefits & Executive...

Missed Payroll in the Wake of Bank Collapse: Implications, Strategies, and Minimizing Risk

In the wake of the recent news of bank failures, businesses—and their investors—are rightly concerned about the implications of a missed or delayed payroll. Let’s look at those implications, and strategies for minimizing...more

Blank Rome LLP

What’s Shaking: Blank Rome State + Local Tax Roundup - March 2023

Blank Rome LLP on

Blank Rome’s nationally prominent State + Local Tax attorneys are thought leaders in the community as frequent guest speakers at various local and national conferences throughout the year. Our State + Local Tax attorneys...more

Pillsbury Winthrop Shaw Pittman LLP

Don’t Let Bank Uncertainty Delay Payroll: Considerations for Employers

With bank uncertainty making headlines, we answer employers’ most frequently asked questions about the consequences of payroll delays, strategies for mitigating risk and more. ...more

Reed Smith

Proposed New York Bill Would Impose Mortgage Recording Tax and UCC Recording for Mezzanine Debt and Preferred Equity in Real...

Reed Smith on

The Judiciary Committees of both houses of the New York State legislature are currently reviewing bills (S318 and A407 respectively) that would impose mortgage recording taxes and a requirement that Uniform Commercial Code...more

Practising Law Institute (PLI)

[Event] Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances - June 6th - 8th, San...

Why You Should Attend - This three-day program has been designed to ensure that all attendees – from beginners to experts – will benefit. The first two days will present a logical and comprehensive study of the framework...more

Akin Gump Strauss Hauer & Feld LLP

UK Spring Budget 2023: Points for Asset Managers

Introduction - On 15 March 2023, the UK government revealed the widely anticipated Spring Budget, which contained a number of measures that may be of interest to asset managers....more

Morgan Lewis

The Dawn of BEPS 2.0 in Singapore: An Uncertain Road, A Certain Destination

Morgan Lewis on

The global wave of the two-pillar solution to address base erosion and profit shifting, commonly known as BEPS 2.0, has formally washed ashore in Singapore. It is now certain that multinational enterprises (MNEs) with local...more

Barnea Jaffa Lande & Co.

Reporting Methods – “Accrual Basis” or “Cash Basis”

The district court recently ruled that when determining a business’s correct reporting method to the Israel Tax Authority (ITA)—on an accrual or a cash basis—it is insufficient to examine the technical question of a...more

Groom Law Group, Chartered

Recent IRS Guidance Focuses on Rules for Qualified Foreign Pension Funds

At the end of 2022, the Department of the Treasury and the Internal Revenue Service (together, the “IRS”) issued two sets of guidance – a final rule and a proposed rule – addressing the application of certain provisions of...more

Fox Rothschild LLP

IRS Renews Warning on Employee Retention Credit Fraud, DOJ Files First Criminal Charges

Fox Rothschild LLP on

Employers should be careful before claiming the Employee Retention Credit (ERC). Over the past several months, the Internal Revenue Service (IRS) has warned taxpayers twice about third parties who advise employers to claim...more

Weber Gallagher Simpson Stapleton Fires &...

Let's Talk About Taxes and Divorce

Filing joint income tax returns or separately as head of household during a divorce can lead to several questions. Deductions, extensions, and tax credits are all issues divorcing parties need to consider and decide before...more

Groom Law Group, Chartered

SECURE 2.0 Guidance – IRA Reporting Relief for 2023 RMDs

SECURE 2.0 followed in the footsteps of the Setting Every Community Up for Retirement Enhancement Act of 2019 (“SECURE Act”) to further delay the required beginning date for required minimum distributions (“RMDs”), and IRA...more

Lathrop GPM

Tax-free Rollovers of 529 Plan Funds to Roth IRAs Allowed Under Secure 2.0

Lathrop GPM on

Section 529 college savings accounts are used for tax-free education investments. When considering whether to create a 529 account, there generally is some apprehension that the person you are saving for won’t pursue a...more

Venable LLP

Pending Legislation Designed to Exempt Broadband Grants from Taxation

Venable LLP on

Both houses of Congress have pending bipartisan legislation designed to relieve the federal income tax burden on entities that receive federal broadband grants....more

Hogan Lovells

UK Budget: Pension aspects

Hogan Lovells on

The pension tax changes announced in the Budget today represent a revolution in pension taxation. This alert gives a short summary of the announcements affecting pensions.  No doubt further complexities will arise as the...more

Dorsey & Whitney LLP

Initial Guidance for New U.S. Excise Tax on Stock Repurchase Transactions: IRS Substantially Expands Scope of Applicable Canadian...

Dorsey & Whitney LLP on

In our blog post dated August 22, 2022, we discussed the one percent (1%) excise tax on certain stock repurchase transactions by certain publicly traded corporations enacted as part of the Inflation Reduction Act of 2022 (the...more

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Updated: Dec 28, 2021:

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Information for EU and Swiss Residents

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Privacy Officer
JD Supra, LLC
150 Harbor Drive, #2760
Sausalito, CA 94965

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Privacy Officer
JD Supra, LLC
150 Harbor Drive, #2760
Sausalito, CA 94965

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Changes in Our Privacy Policy

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Contacting JD Supra

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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

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