News & Analysis as of September 22, 2024

Income Taxes › Debt Financing

+ Follow

Income taxes are taxes that are collected on the individual earnings of persons or entities. Depending on the jurisdiction, income taxes are calculated and collected in a variety of ways. Some tax systems collect income taxes based on a progressive scheme, while others may utilize a proportional or regressive framework. less -

Treasury Provides Additional Guidance on Opportunity Zone Provisions

McDermott Will & Emery on 5/3/2019

The Tax Cuts and Jobs Act of 2017 introduced Opportunity Zone Provisions, IRC Sections 1400Z-1 and 1400Z-2, as an incentive to encourage investment in low-income communities. The provisions allow taxpayers to defer tax on...more

Tax Reform’s Impact on Transportation Finance Transactions

Vedder Price on 8/24/2018

New tax legislation was signed into law on December 22, 2017 (the Act). The Act lowers the corporate rate from a top graduated rate of 35 percent to a flat rate of 21 percent. Under the Act individuals and certain...more

Budget 2018

Hogan Lovells on 2/21/2018

The 2018 tax proposals are projected to raise ZAR36 billion. The key changes announced are: Donations tax will increase to 25% in respect of any donations exceeding ZAR30 million. There have been no increases in the corporate...more

IRS Proposes Helpful Changes to "Fractions Rule" Tax Regulations

Holland & Knight LLP on 12/1/2016

Proposed income tax regulations published by the Internal Revenue Service (IRS) on Nov. 23, 2016, amend the current regulations regarding the application of the "fractions rule" to partnerships that hold debt-financed real...more

IRS Delays Effective Date for New Regulations on Embedded Loans in Swaps

Morgan Lewis on 10/15/2015

The Treasury and the IRS have delayed implementation of the recently announced rule change that treats certain types of upfront payments on swaps as loans for federal income tax purposes (including for purposes of the...more

5 Results

View per page