We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Lexology logo






  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 22

Application of Medicare contribution tax of 3.8 to certain U.S. persons owning stock in a controlled foreign corporation or passive foreign investment company

  • Fox Rothschild LLP
  • -
  • USA
  • -
  • January 13 2013

In REG-13050-11, the Service issued, on November 30, 2012, proposed regulations providing guidance under Section 1411 of the Internal Revenue Code

Proposed rules (and FAQs) on shared responsibility under PPACA

  • Fox Rothschild LLP
  • -
  • USA
  • -
  • January 2 2013

As we ring in 2013, employers should be focused on measuring their obligations under the shared responsibilities provisions of PPACA. On December 28, we

PPACA new taxes for 2013

  • Fox Rothschild LLP
  • -
  • USA
  • -
  • December 26 2012

As we close in on the end of 2012, I thought it was worth mentioning some new taxes (and some other tax changes) that go into effect in 2013 as a result

New limit on health flexible spending about to take effect

  • Fox Rothschild LLP
  • -
  • USA
  • -
  • December 14 2012

Among the many changes made by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010 is the imposition of a statutory limit on the amount of salary reduction contributions that may be made by employees to a health flexible spending or medical expense reimbursement account

Capital gains and dividend income tax rates scheduled to increase in 2013: added impact of new Medicare contribution tax

  • Fox Rothschild LLP
  • -
  • USA
  • -
  • November 19 2012

Unless Congress can act decisively before the end of this year, the marginal federal income tax rates will increase for taxable years beginning on or after January 1, 2013

Transfer pricing decision recently rendered by the Supreme Court of Canada in GlaxoSmithKline, Inc. v. The Queen, 2012 SCC 52

  • Fox Rothschild LLP
  • -
  • Canada
  • -
  • November 4 2012

Last month the Supreme Court of Canada (SCC) rendered a unanimious decision in GlaxoSmith Kline, supra

COBRA audits another worry for employers

  • Fox Rothschild LLP
  • -
  • USA
  • -
  • June 11 2012

In March of this year, the Internal Revenue Service published a guide to be used by its examiners in monitoring compliance by employers and group health plan sponsors with the requirements under the Consolidated Omnibus Budget Reconciliation Act (COBRA

Physicians: be aware of the Pennsylvania sales and use tax

  • Fox Rothschild LLP
  • -
  • USA
  • -
  • January 30 2012

Most medical practices in Pennsylvania are aware that Pennsylvania imposes a sales and use tax on various items and services purchased by medical practices

Acquisition and installation of MRI and CT scan systems are subject to PA sales tax

  • Fox Rothschild LLP
  • -
  • USA
  • -
  • December 27 2011

The Pennsylvania Supreme Court, in a decision issued on December 21, 2011, reversed two July 2009 decisions of the Commonwealth Court of Pennsylvania that held the acquisition and installation of an MRI system and a CT Scan system were not subject to Pennsylvania sales tax

Not all medical expenses are eligible for reimbursement

  • Fox Rothschild LLP
  • -
  • USA
  • -
  • October 4 2011

If you have an FSA (flexible spending account) or an MRA (medical reimbursement account), remember that not every expense is eligible for reimbursement

Current Search

Suggested Facets

Author

Jurisdiction

Workarea

© Copyright 2006-2013 Globe Business Publishing Ltd | Cookies | Disclaimer | Privacy policy