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Base-erosion and profit-shifting OECD report

  • McDermott Will & Emery
  • -
  • Global
  • -
  • May 14 2013

In February, the Organization for Economic Co-operation and Development (OECD) released its long-awaited report on base-erosion and profit-shifting

Favorable temporary ACA exemption for expatriate health plans

  • McDermott Will & Emery
  • -
  • USA
  • -
  • May 2 2013

Recently issued guidance addresses the unique compliance issues surrounding expatriate health plans under the Patient Protection and Affordable Care

The new patent box regime enters into force

  • McDermott Will & Emery
  • -
  • United Kingdom
  • -
  • April 30 2013

From 1 April 2013, UK companies have been able to elect into a new regime that applies a lower rate of corporation tax to profits from qualifying

Employee benefits issues in spin-offs

  • McDermott Will & Emery
  • -
  • USA
  • -
  • April 29 2013

In a corporate spin-off, both the existing company and the new company (spinco) must consider the implications for employees, employee benefit plans

Key tax considerations in spin-offs

  • McDermott Will & Emery
  • -
  • USA
  • -
  • April 29 2013

A critical consideration in the disposition of any business is the tax cost. If properly structured, a disposition structured as a spin-off can be

Top five traps for the unwary in spin-offs

  • McDermott Will & Emery
  • -
  • USA
  • -
  • April 29 2013

A wave of corporate breakups has swept through the United States over the last few years as investors have taken notice of the fact that smaller

IRS updates Notice determining when construction begins for purposes of the production tax credit and investment tax credit

  • McDermott Will & Emery
  • -
  • USA
  • -
  • April 26 2013

Last week, we reported that the Internal Revenue Service (IRS) issued Notice 2013-29 (Notice) to to provide guidance on eligibility for the

IRS issues notice to determine when construction begins for purposes of production tax credit, investment tax credit

  • McDermott Will & Emery
  • -
  • USA
  • -
  • April 23 2013

The Internal Revenue Service (IRS) has issued important guidance to determine when construction begins with respect to a qualified facility for

Key energy-related tax provisions in the 2014 budget proposal

  • McDermott Will & Emery
  • -
  • USA
  • -
  • April 23 2013

President Obama's recently released budget proposal for the 2014 fiscal year contains energy-related tax provisions that include a permanent

IRS determines when "construction begins" for purposes of production tax credit and investment tax credit

  • McDermott Will & Emery
  • -
  • USA
  • -
  • April 18 2013

The Internal Revenue Service (IRS) issued Notice 2013-29 to provide guidance on eligibility for the production tax credit (PTC) and the investment

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