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Tax Planning

Varnum LLP

Significant Incentives for Fire Protection Systems Included in 2017 Tax Reform

by Varnum LLP on

The Tax Cuts and Jobs Act of 2017 created a number of new opportunities for tax savings. One area in which tax benefits have been enhanced relates to the installation of fire sprinklers, or fire protection systems in...more

Dechert LLP

Financial Services Quarterly Report - Second Quarter 2018: New EU Reporting Obligations in Relation to Cross-Border Transactions

by Dechert LLP on

The European Council has adopted new rules aimed at providing EU tax authorities with advance information in relation to aggressive cross-border tax planning. A failure to provide prompt disclosure of such arrangements could...more

Varnum LLP

Michigan's Initial Reaction to the 2017 Federal Tax Cuts and Jobs Act

by Varnum LLP on

The Tax Cuts and Jobs Act included significant changes to the manner in which foreign-sourced income is taxed. The Michigan Department of Treasury (the "Department"), like other state taxing authorities, was required to...more

Cooley LLP

Alert: Crypto Is Next for IRS Enforcement

by Cooley LLP on

In an effort to maximize its limited resources, the IRS' Large Business and International division has been identifying issues that present greater risks of noncompliance. The list of identified issues has been growing since...more

Foodman CPAs & Advisors

El IRS está pendiente al Cripto

by Foodman CPAs & Advisors on

El Jefe de Investigación Criminal del IRS, Don Fort, declaró recientemente: "Es posible utilizar Bitcoin y otras Criptomonedas de la misma manera que las cuentas bancarias extranjeras para facilitar la evasión de impuestos"....more

Blank Rome LLP

IRS Announces Virtual Currency Enforcement Campaign

by Blank Rome LLP on

The IRS recently announced new audit priorities that include an emphasis on virtual currency transactions. Individuals who have concerns about the virtual currency transactions reported on their prior tax returns should seek...more

Kilpatrick Townsend & Stockton LLP

Tax Code Changes Require Examination of Hardship Withdrawals

Hardship withdrawals from 401(k) plans have been impacted by the recent legislative enactments revising the Internal Revenue Code (the “Code”). The Tax Cuts and Jobs Act, signed into law in late 2017, indirectly limited the...more

Farrell Fritz, P.C.

To C or Not to C?

by Farrell Fritz, P.C. on

This Long Island Business News article quotes Farrell Fritz attorney Louis Vlahos. C-Corp offers tax treasures and traps as new code takes effect - Business people lately are eager to form or continue as C-corporations...more

Fenwick & West LLP

US Taxation of IP After Tax Reform

by Fenwick & West LLP on

Introduction - U.S. taxation of intellectual property has become astoundingly more complex after the Tax Cuts and Jobs Act. The new rules are so complex that the IRS and Treasury are still figuring out the details of how...more

Fenwick & West LLP

Intellectual Property Bulletin - Summer 2018

by Fenwick & West LLP on

In This Issue - US Taxation of IP After Tax Reform - U.S. taxation of intellectual property has become astoundingly more complex after the Tax Cuts and Jobs Act. The new rules are so complex that the IRS and Treasury...more

Butler Snow LLP

5 Common Tax Misconceptions Facing U.S. Persons Living Outside the U.S.

by Butler Snow LLP on

Living abroad can be a wonderful opportunity for many U.S. Persons, but a few commonly misunderstood aspects of the U.S. tax system directly impact such “expats,” often to their financial detriment. Here are the five most...more

Barley Snyder

Keeping up with Pennsylvania and Federal Tax Law Changes

by Barley Snyder on

A bevy of state and federal tax changes have recently come down, and businesses across Pennsylvania should be checking to see how they affect their bottom line....more

McNair Law Firm, P.A.

South Carolina Property Tax for New and Expanding Manufacturers: The Fee-In-Lieu of Tax Versus the Special Source Revenue Credit

by McNair Law Firm, P.A. on

South Carolina has some of the highest business property taxes in the Southeast. The state generally taxes land, buildings, machinery and equipment, and furniture and fixtures, but does not tax inventory, pollution control...more

Foodman CPAs & Advisors

Swapping Virtual Currencies will trigger tax obligations under the Tax Cuts and Jobs Act

by Foodman CPAs & Advisors on

There are investors that have an interest in “exchanging or swapping” Virtual Currency (VC). Prior to the passage of the Tax Cut and Jobs Act (TCJA), VC investors could take the position that if they “exchanged or swapped”...more

Lowndes, Drosdick, Doster, Kantor & Reed,...

Tax Reform Improves Expensing and Depreciation Rules

The Tax Cut and Jobs Act made several key changes to the expensing and depreciation rules, which will be a boon for Senior Living businesses that tend to be real estate heavy....more

Ballard Spahr LLP

Pennsylvania Allows Federal Depreciation for Corporate Net Income Tax (But Not Bonus Depreciation)

by Ballard Spahr LLP on

Pennsylvania Governor Tom Wolf signed Act 72 of 2018 into law last week. Act 72 will allow Pennsylvania corporate net income tax (CNIT) taxpayers to use the federal Modified Accelerated Cost Recovery System (MACRS), but not...more

Orrick, Herrington & Sutcliffe LLP

Boost For Solar Energy Developers From IRS Clarification Of "Beginning Construction" Tax Credit Rules

On June 22, the Internal Revenue Service ("IRS") issued Notice 2018-59 (the "Notice"), which provides guidance regarding qualification and construction timing for purposes of the investment tax credit ("ITC") provided by...more

Fisher Phillips

Federal Legislation Introduced to Study Tax Concerns for Gig Economy Workers

by Fisher Phillips on

The gig economy is booming and politicians continue to take notice. To that point, Senator Mark Warner (D-Virginia) just introduced legislation designed to tackle tax issues that arise for gig economy workers. Senator...more

Orrick, Herrington & Sutcliffe LLP

EU Introduces New Reporting Requirements For Certain Cross-Border Transactions

On May 25, 2018, the Council of the European Union formally adopted Council Directive 2018/822/EU on the reporting of "potentially aggressive" cross-border tax-planning arrangements....more

Foodman CPAs & Advisors

Taxpayers ought to wait for IRS guidance before strategizing their SALT

by Foodman CPAs & Advisors on

On May 23, 2018, IRS released Notice 2018-54 to inform Taxpayers that IRS, in the near future, will be releasing proposed regulations, to assist Taxpayers with understanding the relationship between federal charitable...more

Buchalter

Healthcare Client Alert: California Supreme Court's Dynamex Decision Alters Independent Contractor Landscape

by Buchalter on

On April 30, 2018, the California Supreme Court issued a landmark decision in Dynamex Operations West v. Superior Court, No. S222732, in which the Court chose to essentially scrap the nearly 30-year old test for determining...more

Carlton Fields

Retirement Plans Can Solve The Million-Dollar Problem For Entities At Risk Of Excise Taxes On Compensation

by Carlton Fields on

All entities, including governmental entities, are now potentially liable for penalties due to overpaying employees....more

McNair Law Firm, P.A.

IRS Extends Streamlined Payment Plan Pilot Program Through September

by McNair Law Firm, P.A. on

The IRS recently announced that it will be extending the streamlined payment plan pilot program through September 30, 2018. The plan allows taxpayers with federal tax liabilities up to $100,000 to qualify for streamlined...more

Stinson Leonard Street

How Charities are Motivating Donors Under the New Tax Law

by Stinson Leonard Street on

For charities, the Tax Cuts and Jobs Act enacted in December 2017 has sparked soul searching and creative solutions as concerns grow about giving challenges. ...more

Foodman CPAs & Advisors

More on Transition Tax. Including extension and waiver

by Foodman CPAs & Advisors on

On 6/4/18, IRS added 3 additional questions to the existing 14 Questions in its: “Questions and Answers about Reporting Related to Section 965 on 2017 Tax Returns”:...more

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Updated: May 25, 2018:

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Information for EU and Swiss Residents

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Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

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Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

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Updates to This Policy

We may update this cookie policy and our Privacy Policy from time-to-time, particularly as technology changes. You can always check this page for the latest version. We may also notify you of changes to our privacy policy by email.

Contacting JD Supra

If you have any questions about how we use cookies and other tracking technologies, please contact us at: privacy@jdsupra.com.

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