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Results: 1-10 of 14,438

The relevance of FATCA in Swiss finance transactions

  • Walder Wyss Ltd
  • -
  • Switzerland, USA
  • -
  • July 28 2014

On 17 January 2013, the US Treasury and the IRS issued final regulations under the Foreign Account Tax Compliance Act (FATCA). On 14 February 2013

Circuit split on availability of ACA tax credits in federal Exchanges

  • Reed Smith LLP
  • -
  • USA
  • -
  • July 25 2014

As has been widely reported, on July 22, 2014, two circuit court panels handed down conflicting decisions on whether ACA insurance premium tax

Pennsylvania awards first round of state historic tax credits

  • Duane Morris LLP
  • -
  • USA
  • -
  • July 25 2014

The Pennsylvania Department of Community and Economic Development has awarded 15 projects in 10 counties in Pennsylvania the first $3,000,000 of

FTB issues legal ruling addressing filing and franchise tax obligations of LLCs and their members

  • Allen Matkins Leck Gamble Mallory & Natsis LLP
  • -
  • USA
  • -
  • July 25 2014

I've written several posts on discussing the meaning and ramifications of "doing business" for California tax purposes. See, e.g., Why Your LLC May

Federal banking agencies publish addendum to income tax allocation policy

  • Sidley Austin LLP
  • -
  • USA
  • -
  • July 25 2014

On June 19 2014 the Office of the Comptroller of the Currency, the Board of Governors of the Federal Reserve System and the Federal Deposit Insurance

Hospital lab services may not constitute unrelated trade or business: IRS Technical Advice Memorandum

  • Husch Blackwell LLP
  • -
  • USA
  • -
  • July 25 2014

On July 11, 2014, the Internal Revenue Service ("IRS") released a Technical Advice Memorandum ("TAM") dated March 7, 2008, which concluded that

IRS issues draft ACA reporting forms

  • Littler Mendelson
  • -
  • USA
  • -
  • July 25 2014

On July 24, 2014, the Internal Revenue Service (IRS) released draft forms that employers will use to report on health coverage that they offer to

Estate planning with carried interest: the last frontier of favorable tax treatment for fund managers?

  • Sirote & Permutt PC
  • -
  • USA
  • -
  • July 24 2014

Although brought to the spotlight in the last Presidential election, favorable income tax attributes available to “carried interest” have been under

Appellate courts split on validity of key ACA regulation

  • Foley & Lardner LLP
  • -
  • USA
  • -
  • July 24 2014

In two important decisions issued July 22, 2014, both addressing the validity of a key regulation promulgated under the Patient Protection and

Circuits split regarding validity of federal subsidies of health insurance purchased on federally-established exchanges

  • Littler Mendelson
  • -
  • USA
  • -
  • July 24 2014

Two federal appeals courts have issued opposing decisions regarding whether the IRS has the authority under the Affordable Care Act ("ACA") to extend