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Results: 1-10 of 92

The application of the medical device excise tax to foreign manufacturers selling to end-users in the United States

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • May 6 2013

As of January 1, 2013, the first sale of a taxable medical device in the United States by a manufacturer, producer, or importer has been subject to a

Discounted stock options subject to Section 409A penalties

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • April 30 2013

Ruling in favor of the IRS, the U.S. Court of Federal Claims confirmed in a recent case that discounted stock options are deferred compensation

2013-14 New York State budget

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • April 9 2013

On March 28, the 2013-14 New York State budget was signed into law. We have summarized the highlights of the revenue provisions below. Personal

New York’s highest court upholds “Amazon tax”

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • March 28 2013

Earlier today, New York's highest court ruled against Amazon.com in its sales tax case. The court's ruling upholds the controversial "Amazon tax" put

No FTC for Medicare surtax

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • March 26 2013

Beginning January 1, 2013, some US individuals are subject to a new 3.8 percent Medicare surtax on their net investment income (NII). Several aspects

US fiscal cliff resolution

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • February 25 2013

On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act (H.R. 8) effective January 1, 2013. The act was the culmination

Energy legislation contained in New York’s budget proposal

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • February 5 2013

Governor Cuomo released his 2013-2014 New York State Executive Budget proposal for the coming fiscal year. The budget proposal contains two items of

New year, new medical device tax: key questions answered

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • January 30 2013

On January 1, 2013 an excise tax of 2.3 percent on total revenues from manufacturers of medical devices in the U.S. took effect, impacting not just

Third U.S. offshore VDP

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • January 29 2013

On January 9, 2012, the IRS announced the reopening of its offshore voluntary disclosure program (now in its third iteration) to assist people who

2013 federal tax rate update

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • January 4 2013

After months of fiscal cliff negotiations, Congress finally reached an agreement to address the tax rate increases that were scheduled to take effect