News & Analysis as of

Corporate Taxes Income Taxes

What Does the Tax Cuts and Jobs Act Mean For You?

by Sands Anderson PC on

On December 22, 2017 President Trump signed into law H.R. 1 (P.L. 115-97), the “Tax Cuts and Jobs Act,” which some consider to be the largest major tax reform in over three decades. This article summarizes some of the...more

LATIN AMERICA & THE CARIBBEAN: A Legal Guide for Business Investment and Expansion - Uruguay

1. What role does the government of Uruguay play in approving and regulating foreign direct investment? Uruguay has historically been open to foreign investment in all sectors of its economy, going as far as to declare,...more

Make your connection with the “Top 10” Tax Cut and Jobs Act Changes and be prepared for 2019!

by Foodman CPAs & Advisors on

Here are the changes from the Tax Cut and Jobs Act (TCJA) that will impact “most” Individuals when they prepare their 2018 Tax Returns in 2019...more

Tax Cuts and Jobs Act Taxes Some Incentives - ACREL News & Notes

Section 118 provides “[i]n the case of a corporation, gross income does not include any contribution to the capital of the taxpayer.” The regulations promulgated under Section 118 under prior law provide, with respect to...more

Legislative Changes to the Connecticut Income Tax

by Murtha Cullina on

On May 9, 2018, the Connecticut legislature unanimously passed the “Act Concerning Connecticut’s Response to Federal Tax Reform” (the “Act”). The Act includes a series of Connecticut income changes that either diminish the...more

Intangible services acquired from affiliated entities - limitation in the treatment of expenses incurred as revenue generating...

by Hogan Lovells on

On 1 January 2018, the amendments to the CIT Act entered into force. As pointed out in the explanatory memorandum to the bill, the principal objective of the introduced changes is the closer monitoring of the Corporate Income...more

Tea from ABA’s 2018 May Meeting

by McGuireWoods LLP on

The American Bar Association’s Section of Taxation held its 2018 May meeting last week, where tax practitioners and policymakers convened to discuss various tax issues and topics....more

New Inventory Sourcing Rule

by McDermott Will & Emery on

Income from the sale of inventory by a domestic corporation generally is sourced based on where title and risk of loss to the property pass to the buyer. Thus, income from the sale of inventory where title passes outside the...more

LATIN AMERICA & THE CARIBBEAN: A Legal Guide for Business Investment and Expansion - Peru

1 .What role does the government of Peru play in approving and regulating foreign direct investment? The Peruvian state promotes and guarantees foreign investments in any kind of activity and entity. Foreign investors have...more

Focus on New Tax Law: Section 199A Pass-Through Deduction and Restrictions on Interest Deductions Tax Update, Volume 2018, Issue 2

by Pepper Hamilton LLP on

The Tax Cuts and Jobs Act (2017 Tax Act) significantly modified the treatment of certain deductions for many business taxpayers, including partners and partnerships....more

Investment Funds Update Europe - Legal and regulatory updates for the funds industry from the key asset management centres and...

by Dechert LLP on

Consultation Paper: amendments to Central Bank UCITS Regulations - The Central Bank published a Consultation Paper (CP 119) on 29 March 2018, proposing amendments to the Central Bank UCITS Regulations and the consolidation...more

Pennsylvania Publishes Guidance Regarding New Repatriation Tax

by Ballard Spahr LLP on

The Pennsylvania Department of Revenue (the Department) published an Information Notice setting forth its position as to how the repatriation income and deduction under Section 965 of the Internal Revenue Code (the Code) (the...more

LATIN AMERICA & THE CARIBBEAN: A Legal Guide for Business Investment and Expansion - Paraguay

1 .What role does the government of Paraguay play in approving and regulating foreign direct investment? The government of Paraguay welcomes foreign investment in various sectors of the economy and has created a number of...more

Lawyers on Tap: Tap Tips for Entity Formation and Taxation

by Verrill Dana LLP on

In this episode of Verrill Voices: Lawyers on Tap, Verrill Dana attorneys Jennifer Green and Jonathan Dunitz discuss the importance of entity formation to the overall success of a brewery business, and the differences between...more

LATIN AMERICA & THE CARIBBEAN: A Legal Guide for Business Investment and Expansion - Panama

1. What role does the government of Panama play in approving and regulating foreign direct investment? The government of Panama plays an important role in attracting foreign direct investment to the country. In addition to...more

Tax Cuts and Jobs Act: Tax-Exempt Organizations

by Kelley Drye & Warren LLP on

As mentioned in our January 2018 Client Advisory, the Tax Cuts and Jobs Act (the “Act”), signed into law at the end of 2017, contains significant changes affecting the tax treatment of certain fringe benefits and executive...more

Bracewell Tax Report: April 2018 part 2

by Bracewell LLP on

The Bracewell Tax Report is a periodic publication focused on developments in federal income tax law, including the recently enacted Tax Cuts and Jobs Act, with emphasis on how such developments impact the energy, technology...more

LATIN AMERICA & THE CARIBBEAN: A Legal Guide for Business Investment and Expansion - Nicaragua

1 .What role does the government of Nicaragua play in approving and regulating foreign direct investment? In Nicaragua, there are no limitations on foreign investment. Current regulations aim at creating a legal framework...more

UK Tax Round Up - April 2018

by Proskauer Rose LLP on

General UK tax developments - Changes to taxation of termination payments - HMRC has updated its Employment Income Manual to reflect the changes to the taxation of termination payments (including payments in lieu of...more

Decoding the Tax Cuts and Jobs Act – Part X: Oregon Disconnects from IRC Section 199A

by Garvey Schubert Barer on

As we have been discussing these past several weeks, the Tax Cuts and Jobs Act (“TCJA”) drastically changed the Federal income tax landscape. The TCJA also triggered a sea of change in the income tax laws of states like...more

IRS Withholding Tax Guidance Helpful, But Not Perfect

by Pepper Hamilton LLP on

As we previously reported, following the tax reform package passed in December, private equity limited partner investors based outside the United States are now subject to tax on gains from the sale of partnership interests....more

LATIN AMERICA & THE CARIBBEAN: A Legal Guide for Business Investment and Expansion - Mexico

1. What role does the government of Mexico play in approving and regulating foreign direct investment? In Mexico, the regulation of foreign investment is entrusted to the National Congress, which is the only authority...more

Taxation of Carried Interests: 2017 Tax Act and Supplemental Guidance

by White and Williams LLP on

The ability of a partnership to grant service providers (typically key management) an interest in a partnership on a non-taxable basis, with potential long-term capital gain treatment on post-grant appreciation, is unique to...more

LATIN AMERICA & THE CARIBBEAN: A Legal Guide for Business Investment and Expansion - Jamaica

1 .What role does the government of Jamaica play in approving and regulating foreign direct investment? The government of Jamaica (GOJ) is highly committed to facilitating a viable environment for businesses and...more

Draft North Carolina Tax Legislation Released

by Smith Anderson on

On April 11, 2018, the General Assembly’s Revenue Laws Study Committee released a draft tax bill for possible introduction in the legislative session that convenes May 16. This Alert provides a summary of the more important...more

724 Results
|
View per page
Page: of 29
Cybersecurity

"My best business intelligence,
in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up using*

Already signed up? Log in here

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.