[WEBINAR] Update on the California Environmental Quality Act: What’s New for 2018
CorpCast Episode 1: Sections, 204, 205 and In re Numoda
Registration of Business Entities - Unless exempted, business entities must be registered with the Accounting and Corporate Regulatory Authority (ACRA) via their business filing portal: BizFile+. A foreigner residing...more
The "Report of Foreign Bank and Financial Accounts" (FBAR) penalty has been the subject of much litigation. This Holland & Knight alert focuses on the non-willfulness element of 31 U.S.C. § 5321(a)(5)(B). Both the U.S. Court...more
On November 30, 2021, the United States Court of Appeals for the Fifth Circuit issued its opinion in U.S. v. Bittner. Contrary to decisions of other federal courts, the Fifth Circuit concluded that it was proper for the IRS...more
Shortly after the 2019 Legislature enacted the Corporate Activity Tax (“CAT”), the Oregon Department of Revenue (“DOR”) began what effectively has become its rulemaking process. That process started with informal meetings...more
The Affordable Care Act (ACA) added significant new statutory requirements in 2010 that must be met by all hospitals seeking or maintaining exemption from federal income tax as Section 501(c)(3) organizations (charitable...more