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Corporate Taxes › Gross Receipts › Internal Revenue Service

A&O Shearman

Base Erosion and Anti-Abuse Tax (BEAT): Government Issues Proposed Regulations

A&O Shearman on

On December 13, 2018, the Treasury Department and the Internal Revenue Service issued highly-anticipated proposed regulations (the “Regulations”) regarding the base erosion and anti-abuse tax (generally referred to as the...more

Eversheds Sutherland (US) LLP

Section 199 Scrutiny Continues: Chief Counsel Concludes that Merchant Discount Fees Don’t Qualify as Domestic Production Gross...

Eversheds Sutherland (US) LLP on

On October 23, 2017, the Internal Revenue Service Office of Chief Counsel (Chief Counsel) concluded that certain merchant discount fees earned by a parent company in a consolidated group did not constitute domestic production...more

Eversheds Sutherland (US) LLP

New Law Doubles the Penalties for Failure to File Correct Tax Information Returns and Provide Payee Statements

Eversheds Sutherland (US) LLP on

On June 29, President Obama signed into law the Trade Preferences Extension Act of 2015. Quietly embedded in Section 806 of this new law is a provision that doubled the cap on penalties, from $1.5 million to $3 million, for...more

Williams Mullen

Southeast State & Local Tax: Important Developments - October 2013

Williams Mullen on

The Williams Mullen Southeast State and Local Tax (SESALT) team is pleased to provide you with a comprehensive recap of recent legislation around the U.S....more

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