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Results: 11-20 of 10,681

FATCA compliance for investment fund managers, part two

  • Foley Hoag LLP
  • -
  • USA
  • -
  • May 13 2013

This is the second in a series of Foley Advisers about FATCA, the new U.S. tax regime designed to combat offshore tax evasion by U.S. taxpayers that

Tax law subjecting online retailers, without a physical presence in the state, is not unconstitutional

  • Smith Gambrell & Russell LLP
  • -
  • USA
  • -
  • May 20 2013

In Overstock.com, Inc. v. New York State Dept. of Taxation & Fin., the Court of Appeals considered a 2008 amendment to Tax Law 101(b)(8)(vi

Minnesota's same-sex marriage law: effects on employers

  • Leonard, Street and Deinard
  • -
  • USA
  • -
  • May 17 2013

On Tuesday, May 14, 2013, Governor Dayton signed into law a bill legalizing same-sex marriage in Minnesota (H.F. 1054 and S.F. 925), effective August

The current IRS firestorm over conservative political nonprofits: any lessons for the rest of the tax-exempt community?

  • Venable LLP
  • -
  • USA
  • -
  • May 16 2013

On May 10, 2013, the nonprofit tax bar - and much of the country - was rocked by reports that Lois Lerner, director of the Internal Revenue Service's

New York State enacts 2013-2014 budget

  • Loeb & Loeb LLP
  • -
  • USA
  • -
  • May 20 2013

New York recently passed the 2013-2014 budget that is intended to close a $1.3 billion gap. While the budget contains no new taxes or fees, the

President’s fiscal year 2014 budget contains numerous tax provisions

  • Loeb & Loeb LLP
  • -
  • USA
  • -
  • May 20 2013

President Barack Obama released his proposed budget for the government's fiscal year 2014 on April 10, 2013, and, not surprisingly, the budget

California launches campaign to collect taxes from out-of-state entities

  • Loeb & Loeb LLP
  • -
  • USA
  • -
  • May 20 2013

A common misperception is that an entity formed in a state other than California is not subject to tax by California, which is fueled by a

New tax rates in effect for 2013

  • Baker & McKenzie
  • -
  • USA
  • -
  • January 3 2013

Last minute maneuvers in Washington DC lead to the passage of new tax legislation, the American Taxpayer Relief Act of 2012, late on January 1, 2013. The

Private letter ruling suggests that assets held in a grantor trust and not included in grantor’s estate may nevertheless receive a basis increase

  • Loeb & Loeb LLP
  • -
  • USA
  • -
  • May 20 2013

In PLR 201245006, the IRS addressed a question that has been puzzling tax advisors for years. A person who was not a citizen or resident of the

Supreme Court settles Fifth Amendment required records issue in context of offshore bank accounts

  • Baker & Hostetler LLP
  • -
  • USA
  • -
  • May 21 2013

On May 13, 2013, the Supreme Court denied a taxpayer's petition for certiorari regarding the Seventh Circuit's August 27, 2012, decision applying the