News & Analysis as of

Corporate Taxes

Nate Smithson Provides an Update on Tax Reform

by Jackson Walker on

Jackson Walker partner Nate Smithson has prepared an updated guide to tax reform which reflects the senate’s newly-proposed tax bill. The guide covers tax brackets, deductions, capital gains, and other relevant topics in tax...more

The Bubbler: January 2018

2017 is in the books and 2018 is now upon us. A dramatic close to 2017 on Capitol Hill ushered in sweeping changes to the tax code that will begin to impact both employers and employees in a number of ways – some more...more

New and Proposed Tax Legislation Present New Difficulties for Employers Attempting to Settle Sexual Harassment Claims

by Ervin Cohen & Jessup LLP on

Most employers have heard of the Tax Cuts and Jobs Act, signed into law on December 22, 2017, and have contemplated what it may mean for them. What has been largely overlooked, however, is a denial of deduction buried deep in...more

Tax Reform Advisory: Provisions Impacting Debt Financing

by Goulston & Storrs PC on

On December 22, 2017, the President signed into law H.R. 1, informally known as the “Tax Cuts and Jobs Act” (the “Act”), implementing sweeping changes to the United States tax regimes generally applicable to businesses. Most...more

Sweeping Tax Reform Impacts Tax-Exempt Organizations

After a short period of deliberations by the House of Representatives (the “House”) and the Senate, President Trump signed the final version of H.R. 1 into Public Law No. 115-97 on December 22, 2017 (the “New Law”). The New...more

CPA Shoptalk: 8 Takeaways

On January 10th, 11th and 18th our tax attorneys ?hosted a "CPA Shoptalk" seminar in ?Portland, Vancouver and Bend. Below are ?some key takeaways to consider... 1. Partnership Audit Rules Post-TEFRA - The Balanced...more

2018 Key Trust & Estate Planning and Corporate Ownership Implications of the New Tax Law

by Perkins Coie on

With the passage of Public Law no. 115-97, commonly referred to as the Tax Cuts and Jobs Act of 2017 (the 2017 Tax Act), attorneys in Perkins Coie’s Trust & Estate Planning practice, along with our clients running closely...more

New Tax Act Bars Deductions for Settlements Related to Certain Sexual Harassment Claims

The recently enacted Tax Cuts and Jobs Act (the Act) has been touted as the largest tax reform since 1986. Among its many provisions, the Act adds a new section to the Internal Revenue Code (Section 162(q)) targeting...more

Three Key Aspects of the New Tax Law

The new tax law is lengthy and full of complex provisions. This article highlights three key aspects of the tax reform and how they may affect you. 1. The individual income tax rates have decreased and standard deduction...more

2018 Tax Law to Reduce Pipeline Expansion Recourse Rates

by Davis Wright Tremaine LLP on

FERC staff has asked gas pipelines with pending expansion applications how 2018 tax law changes will impact their proposed project’s cost of service and the project’s proposed incremental rates. FERC has imposed a quick,...more

Tax Reform: Impact on Private Equity and M&A

by Vedder Price on

On December 22, 2017, new tax legislation commonly referred to as the Tax Cuts and Jobs Act (the “Act”) was signed into law. The Act represents a major overhaul of the U.S. federal tax system and includes many new provisions,...more

New Federal Corporate Income Tax Rate Decrease Affects Borrowers

by Davis Brown Law Firm on

Late in 2017, H.R.1, the federal tax reform bill (the “Federal Tax Act”) was signed into law. Effective January 1, 2018, the maximum federal corporate income tax rate decreased from 35% to 21%. ...more

New Tax Law (H.R. 1): Key Highlights Related to Interest Bearing Debt

by Proskauer - Tax Talks on

On Friday December 22, 2017, the President signed into law H.R.1, commonly referred to as the Tax Cuts and Jobs Act (TCJA). This is the most sweeping change to the US federal income tax laws in over three decades, and it will...more

[Webinar] Strategic Planning for Business Entities after 2017 Tax Reform - January 30th, 12:00pm CT

by Thompson Coburn LLP on

The 2017 tax reform act made huge changes to the desirability of C corporations relative to pass-through entities. However, the political winds in Congress can change, as evidenced by the Tax Reform Act of 1986 introducing a...more

Tax Law Changes Affecting Equipment Leasing Companies

by Baker Donelson on

The changes to the Internal Revenue Code of 1986 (the Code) under the Tax Cuts and Jobs Act (the Act) are quite favorable to equipment leasing companies. This memorandum is a brief summary of the most significant...more

International Tax Reform Is Here

by Alston & Bird on

The Tax Cuts and Jobs Act, signed into law on December 22, 2017, represents the biggest change to U.S. tax law since adoption of the 1986 Code. In addition to rate cuts and various individual and corporate reforms, the Act...more

New Tax Bill: Areas of Interest for Small Businesses

by PilieroMazza PLLC on

The Tax Cuts and Jobs Act of 2017 (the “Act”) provides the most comprehensive tax reform in more than three decades. Small and medium business owners will find that the Act reduces their total taxes both on an entity and an...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

The Real Property Business And The Tax Cuts & Jobs Act

by Farrell Fritz, P.C. on

The Tax Cuts and Jobs Act of 2017[1] went into effect only two weeks ago. Many of its provisions represent significant changes to the Code, and it will take most of us several months to fully digest them,[2] to appreciate...more

Thirteen States Petition FERC to Review Rates in Wake of Federal Tax Reform

by Reed Smith on

In a joint letter dated January 9, 2018, state attorneys general and consumer advocates from 13 states (collectively, the State Advocates) urged the Federal Energy Regulatory Commission (Commission) to address the rate...more

Tax Act: Key Issues for Corporate Taxpayers, Including Changes in Rules Related to Net Operating Losses and Interest Deductions

by WilmerHale on

In an effort to be competitive with other nations, the Tax Act provides comprehensive reform of the taxation of corporations. In particular, the Tax Act reduces the corporate tax rate from 35% to 21% and repeals the...more

Tax Act: Significant International Provisions

by WilmerHale on

Prior to the Tax Act, the principal method for avoiding the double taxation of overseas corporate earnings—once by the local country and a second time by the United States as the multinational's home country—was the foreign...more

New Tax Law Prohibits Deduction for Sexual Harassment Settlements With Confidentiality Clauses

The new tax reform law contains a provision intended to address continuing concerns over sexual harassment in the workplace. Now employers that settle sexual harassment or sexual abuse claims with employees cannot deduct...more

Tax Act: Key Issues for Pass-Through Entities, Including the Carried Interest

by WilmerHale on

General. The new Section 199A generally provides that for taxable years beginning after December 31, 2017, and before December 31, 2025, taxpayers other than corporations are entitled to deductions equal to 20% of their...more

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