News & Analysis as of

Corporate Taxes

Withholding Guidance Issued on Sale of Interests in a Partnership with US Assets

by Latham & Watkins LLP on

The guidance shows Treasury Regulations will ease administrative challenges and exclude certain transfers from the new withholding regime. Key Points: ..Taxpayers can deliver IRS Form W-9 or an affidavit to establish...more

UK Tax Round Up - March 2018

by Proskauer Rose LLP on

Welcome to the March edition of the Proskauer UK Tax Round Up. As promised, the Spring Statement from the Chancellor focused on the economy and public finances without any major tax announcements. However, a few interesting...more

Georgia Legislature enacts significant income, sales, and property tax legislation

The Georgia legislative session concluded on March 29, 2018. In addition to two major bills relating to federal tax reform, Georgia enacted several other pieces of notable tax legislation....more

Empty Rates Relief: Get your toilet rolls in order

by Dentons on

The Local Government Finance Act 1988 (LGFA 1988) requires local authorities to collect National Non-Domestic Rates for hereditaments which are in rateable occupation and appear in the Local Non-Domestic Rating List (section...more

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

1. What role does the government of Guatemala play in approving and regulating foreign direct investment? Guatemala’s government issued a law that regulates foreign investment. Such law establishes the terms and policies...more

Tax Reform Curbs Fringe Benefits

by Poyner Spruill LLP on

The Tax Cuts and Jobs Act was signed into law on December 22, 2017. The Act modifies the tax consequences of certain employer-provided fringe benefits, including those related to transportation, moving, meals, entertainment,...more

Tax newsletter - April 2018

by Hogan Lovells on

In this month's issue of our newsletter on tax matters in Poland: What is new and what is planned in the tax regulations: The extended deadline for the submission of transfer pricing documentation – Regulation of the...more

Tax Reform’s Impact on Financing Strategies

by BakerHostetler on

As more of the dust settles after the December 2017 passage of the Tax Cuts and Jobs Act, P.L. 115-97, borrowers and lenders alike are reconsidering their future financing strategies. One of the more significant changes in...more

IRS Previews Upcoming Guidance on Interest Deduction Limitation

by Latham & Watkins LLP on

The IRS announces certain key aspects of the interest deduction limitation that will be addressed in upcoming Treasury regulations. Key Points: ..The 30% Cap (as defined below) will apply at the consolidated group...more

Proposed integrity measures affecting stapled structures, MIT structures and foreign investors

by DLA Piper on

On 27 March 2018, the Treasurer announced a series of proposed integrity measures which will affect stapled structures, managed investment trust (MIT) structures and certain foreign investors (including those not in stapled...more

Omnibus Spending Bill Addresses the So-Called "Grain Glitch"

by Davis Brown Law Firm on

On March 23, 2018, President Trump signed the $1.3 trillion omnibus spending bill (also referred to as the Consolidated Appropriations Act, 2018), keeping the federal government open and appropriating funding through...more

Bonus Depreciation: What You Need to Know for Your Business

by Bowditch & Dewey on

Since 2002, bonus depreciation under the Job Creation and Worker Assistance Act has been allowed in some form. Bonus depreciation allows for more current expensing for eligible property than allowed under the current...more

2018 Ontario Budget Analysis

by Dentons on

On Wednesday, March 28, 2018, Ontario Finance Minister Charles Sousa tabled the government’s 2018-19 pre-election fiscal plan, 2018 Ontario Budget: A Plan for Care and Community. Major themes from the $150 billion budget...more

Withholding tax: recent developments

by Dentons on

The Secretariat General for Taxation in Oman recently declared withholding tax to be applicable on all payments for services made to foreign persons without permanent establishments in Oman, irrespective of the place of...more

When Tax Truths Collide: “Disappearing” Basis?

by Farrell Fritz, P.C. on

How many times have you said to a client, “Please don’t agree to any deal terms until we’ve had a chance to discuss your goals and plans, consider your options, and analyze the consequences.” How many times has a client...more

Could Maryland Become the Next State to Adopt Single Sales Factor? Maryland Senate Passes Apportionment Bill and House Holds...

by Reed Smith on

Maryland may be catching on to the single sales factor trend. A recently proposed bill, S.B. 1090, passed by a wide margin in the Maryland Senate on March 19, 2018, and was the subject of a public hearing before the Maryland...more

Tax Act Sweetens the Pot for Corporate Divestitures

by Foley & Lardner LLP on

The Tax Cuts and Jobs Act of 2017 contains some of the most significant changes in tax laws in more than a generation. While the full implications of the Tax Act are still coming into focus, the magnitude of these changes...more

New York State budget adopts substantial changes in response to federal TCJA 

The New York Legislature passed its 2018-2019 Fiscal Year budget on March 30, 2018 (Budget), which is expected to be signed into law by Governor Cuomo. The starting point for determining New York taxable income is federal...more

Practical Insights on Tax Reform: Impact on Exempt Organizations

On December 22, 2017, President Trump signed into law legislation, known as the Tax Cuts and Jobs Act (“TCJA”), which is the most extensive overhaul of the United States Internal Revenue Code (the “Code”) in 30 years. In...more

Real Estate Winners and Losers Under Federal Tax Overhaul

by Tonkon Torp LLP on

In a prior post, I highlighted the effect the December 2017 Tax Cuts and Jobs Act has on Section 1031 tax deferred exchanges. While those changes affected investors in everything but real estate, other provisions of the Act...more

Japan Legal Update - Volume 34 | March 2018

by Jones Day on

Corporate Governance - Subcommittee Prepares Interim Proposal for Amendment to the Companies Act - On February 14, 2018, the Companies Act (in relation to Corporate Governance, etc.) Sub-Committee of the Legislative...more

Corporate E-Note - March 2018

by Burr & Forman on

Alabama and South Dakota are the only two states that have not passed a data breach notification and reporting law. On March 1, Alabama got one step closer to not finishing dead last when the Alabama senate passed SB318 —...more

Tax Reform Act Changes to CFC Attribution Rules

The recently enacted tax reform act (the Act) significantly altered the U.S. taxation of foreign income. Perhaps most prominently, the Act allows U.S. corporations to fully deduct (and thus not pay tax on) dividends received...more

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

1 .What role does the government of Ecuador play in approving and regulating foreign direct investment? The Ecuadorian state guarantees and promotes foreign investments. Foreign investors have the same rights and...more

What Canada’s new income-splitting rules mean for partnerships

by DLA Piper on

This is the third instalment in a series of articles examining the draft legislation and explanatory notes on Canada’s new income-splitting rules, issued by the Department of Finance on December 13, 2017 and which are to be...more

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