Williams Mullen's Comeback Plan: Part I – State & Local Tax (SALT) Compliance During COVID-19: What to Do When You’re Behind
The EU Court of Justice ("CJEU") has recently clarified the scope of legal professional privilege ("LPP") under EU law. The CJEU ruled that LPP applies to all communications between EEA-qualified external lawyers and their...more
On August 3, 2021, the New Jersey Division of Taxation released guidance on its website informing taxpayers that as of October 1, 2021, the state is ending its temporary waiver of certain corporation business tax (CBT) and...more
COVID times has brought us tough changes in our lives, and tax reform is one of them. In the U.S., the CARES Act provided relief to multiple sectors of the economy to alleviate the impact of the pandemic. However, the...more
Tax partners Stephanie Lipinski Galland and Kyle Wingfield summarize what you can do if you have not filed your state and local taxes or if you are unable to pay your tax bills due to the COVID-19 pandemic. Topics include...more
The French government has announced emergency measures regarding taxes and social contributions in order to protect businesses from the impact of the crisis. Key Points: ..Businesses may request delays for the payment...more
El 29 de mayo de 2020, el Ministerio de Hacienda y Crédito Público expidió el Decreto 766 de 2020, por medio del cual reduce el anticipo que deben pagar los contribuyentes del impuesto sobre la renta en el año 2020, como...more
El 29 de mayo de 2020, la Dirección de Impuestos y Aduanas Nacionales (DIAN) emitió la Resolución No. 00055 por medio de la cual levantó la suspensión de términos que había sido impuesta por la Resolución No. 000030 del 29 de...more
In our latest interactive webinar we will discuss DAC6 – the EU Directive on reportable cross-border tax arrangements – and its impact on business. The importance of DAC6 cannot be overstated. As an intermediary,...more
El 28 de mayo de 2020, la Dirección de Impuestos y Aduanas Nacionales (DIAN) emitió la Resolución No. 00053 por medio de la cual se modifican los plazos establecidos para la presentación de información tributaria del año...more
DAC6 summary - Council Directive 2018/822 – known as DAC6 – is the sixth amendment to the EU Directive on Administrative Cooperation 2011/16/EU. DAC6 is aimed at providing the tax authorities with a “warning system” in...more
La Dirección de Impuestos y Aduanas Nacionales – DIAN emitió la Resolución 40 del 30 de abril de 2020 y flexibilizó transitoriamente algunas disposiciones para la obtención del Registro Único Tributario (RUT) de los...more
The recent volatility in capital markets during the COVID-19 pandemic has created the risk that investment funds may be passively breaching investment restrictions that apply to them under the German Investment Tax Act....more
On March 27, 2020, the Financial Intelligence Unit (Unidad de Inteligencia Financiera or “UIF”) and the Tax Administration Service (Servicio de Administración Tributaria or “SAT”) jointly issued a statement through which they...more
In light of the coronavirus pandemic affecting the economic market, the Israel Tax Authority has published several reliefs for taxpayers as part of preparations for fighting the virus and to assist taxpayers dealing with the...more
El 24 de marzo de 2020, la Secretaría de Hacienda Distrital de Bogotá D.C. ("SHD") expidió la Resolución No. SDH-000177, "por la cual se suspenden términos en los procesos que adelantan la Dirección Distrital de Impuestos de...more
With the numerous changes to working procedures as a result of COVID-19, the impact on the Maryland State Department of Assessments and Taxation (SDAT) is no different. For filings that are unable to be completed online, SDAT...more