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State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. ln this newsletter edition, we will briefly summarize selected state and local tax (SALT)...more
TYPES OF BUSINESS ENTITIES - In the Netherlands, there is a distinction between entities which qualify as legal entities (‘rechtspersonen’) and partnerships (‘personenvennootschappen’) which do not. Legal entities are...more
1. Types of Business Entities - The most common types of companies in Estonia are the public limited liability company ("AS") and the private limited liability company ("OÜ"). The OÜ may be compared to a closed...more
On May 4, 2023, Indiana Governor Eric Holcomb signed legislation (Laws 2023, SB419) that, among other tax changes, included provisions to exempt from income tax nonresidents receiving compensation for employment duties...more
1. Types of Business Entities - Investors may choose from the following types of business entities: • Private limited liability company • Public limited liability company • Individual enterprise • Limited...more
State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. In this newsletter edition, we will briefly summarize certain SALT developments in several...more
Most United States tax treaties provide an exemption for certain categories of employees, including teachers, students, and researchers....more
1. Types of Business Entities - Foreign investors may choose from the types of business entities: • Limited liability company • Joint stock company • Individual merchant • General partnership • Limited liability...more
1. Types of business entities - The most common types of companies in Estonia are the public limited liability company ("AS") and the private limited liability company ("OÜ"). The OÜ may be compared to a closed...more
Case: In re Moreno, 127 AFTR 2d 2021-1946, Case No. 20-42855 (Bankr. W.D. Washington, May 11, 2021). This case focuses on bankruptcy exemptions applicable in the State of Washington to certain amounts received by the...more
Employees falling on hard times during the 2020 pandemic may in some instances have sought to increase their net take home pay by filing a revised Form W-4 to claim more allowances than they were entitled to or claiming a...more
El pasado 07 de octubre de 2019, el Ministerio de Hacienda y Crédito Público de Colombia expidió el Decreto 1808 de 2019, "por el cual se reglamentan los artículos 55, 126-1, 126-4, 206, 206-1, 235-2, 383, 387 y 388 del...more
The Upper Tribunal (UT) has found that amounts paid by Hargreaves Lansdown (HL) (an investment platform service provider) to its customers, which represented rebates received from investment fund managers, were “annual...more