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Royalties Trump Administration

McCarter & English, LLP

Taxpayers That Paid The Net Investment Income Tax Or The Additional Medicare Tax Should Consider Filing Protective Claims For...

Individuals, estates, and trusts that paid significant amounts of the 3.8% net investment income tax or the 0.9% additional Medicare tax in 2016 or later years should consider filing protective claims for refund of those...more

Hogan Lovells

Coronavirus: The Hill and the Headlines – COVID-19 D.C. Update – May 2020 #13

Hogan Lovells on

In Washington: President Trump signed an executive order Tuesday directing federal agencies to ease up on businesses that make good-faith attempts to follow agency guidance and regulations during the coronavirus pandemic....more

Ervin Cohen & Jessup LLP

A Brief Summary of the Music Modernization Act

Ervin Cohen & Jessup LLP on

On October 11, 2018, President Trump signed the Orrin G. Hatch-Bob Goodlatte Music Modernization Act (the “MMA”). The MMA was unanimously approved in both chambers of Congress before the President’s signature and marks the...more

Snell & Wilmer

Music Modernization Act to Reform Copyright Law with Regard to Streaming Music Services

Snell & Wilmer on

Last week, President Trump signed into law the Orrin G. Hatch–Bob Goodlatte Music Modernization Act. The Act modifies existing law under the Copyright Act, and largely affects only those who deliver digital music content or...more

Holland & Knight LLP

Main Effects of U.S. Tax Reform on Foreign Taxpayers

Holland & Knight LLP on

President Donald Trump signed the U.S. tax reform bill previously entitled the Tax Cuts and Jobs Act into law on December 22, 2017, enacting comprehensive U.S. tax reform with most provisions becoming effective starting on...more

Patterson Belknap Webb & Tyler LLP

House Passes Tax Bill; Senate Proposal on Track for Vote

On November 2, 2017, House Ways and Means Committee Chairman Kevin Brady (R-TX) introduced H.R. 1, the “Tax Cuts and Jobs Act” (the “Initial House Bill”). Our previous alert discussed the possible impact of certain provisions...more

Carlton Fields

Tightening the Tax Screws on International IP Structures

Carlton Fields on

For many years prudent international tax planning for multinational enterprises has included structures designed to minimize global taxes by developing or holding intangible property (IP) in foreign subsidiaries located in...more

Katten Muchin Rosenman LLP

2016 Year-End Estate Planning Advisory

In 2016, we continued to experience a period of relative stability in our federal transfer tax system and have been able to plan without expecting imminent significant changes to the system. Under the American Taxpayer Relief...more

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