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Results: 1-10 of 13,450

Medical device tax repeal

  • Arnall Golden Gregory LLP
  • -
  • USA
  • -
  • April 16 2014

The 2.3 percent medical device tax enacted as part of the Affordable Care Act (ACA), levied on medical devices like heart valves and MRI machines

Deadlines coming for multinationals’ retirement plans and U.S. taxpayers with foreign financial interests

  • Pillsbury Winthrop Shaw Pittman LLP
  • -
  • USA
  • -
  • April 15 2014

In 2010, the U.S. enacted a sweeping change in enforcement of its tax laws on foreign financial interests, the Foreign Account Tax Compliance Act

New York tax reform made easy: business income base and tax rate

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • April 15 2014

The New York State Governor and Legislature recently enacted the 2014-2015 New York State Budget, Senate Bill 6359-D and Assembly Bill 8559-D

No "best method" in the madness: taxpayer's transfer pricing study fails to stop forced combination in Indiana

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • April 15 2014

The Indiana Department of Revenue required an out-of-state clothing company and its subsidiary to file a combined Indiana corporate income tax return

Where’s Walden? Finding protection under the Due Process Clause

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • April 15 2014

In the aftermath of Quill, and the seemingly low threshold to satisfy the Due Process Clause articulated by the U.S. Supreme Court, many

California Franchise Tax Board provides new regulatory guidance on deferred intercompany stock accounts

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • April 15 2014

The California Franchise Tax Board ("FTB") has amended its Section 25106.5-1 "Intercompany Transactions" regulation1 ("Regulation") to provide

New IRS guidance relating to same-sex spouses and qualified retirement plan benefits

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • April 15 2014

Hortly after the U.S. Supreme Court ruled (in U.S. v. Windsor) that Section 3 of the federal Defense of Marriage Act (DOMA) was unconstitutional, the

Global employment, pensions and incentives newsletter

  • Herbert Smith Freehills LLP
  • -
  • Africa, Australia, China, European Union, France, Hong Kong, Japan, Russia, Singapore, Spain, United Kingdom, USA
  • -
  • April 15 2014

Most of the labour codes in force in francophone sub-Saharan Africa contain provisions which seek to prevent unfair competition practices among

Illinois tax developments (1st Quarter 2014)

  • Reed Smith LLP
  • -
  • USA
  • -
  • April 15 2014

On November 21, 2013, in Hartney Fuel Oil Company v. Hamer, the Illinois Supreme Court determined that the longstanding regulations for sourcing

Income tax withholding: framework of the issues

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • April 15 2014

Withholding audits have domino effects. In addition to resulting in assertions that tax, interest and penalties are due as a result of withholding