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Employers with share option schemes take note

McDermott Will & Emery
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United Kingdom
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May 23 2013

A recent decision of the United Kingdom's First Tier (Tax) Tribunal has provided a timely reminder of the importance for employers of notifying their

N.Y. ALJ holds taxpayer’s motives for acquiring stock and how stock is used irrelevant in determining investment capital

McDermott Will & Emery
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USA
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May 22 2013

A New York administrative law judge recently held in Matter of C.V. Starr & Co., Inc. that income received by a taxpayer from its ownership of common

Base-erosion and profit-shifting OECD report

McDermott Will & Emery
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Global
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May 14 2013

In February, the Organization for Economic Co-operation and Development (OECD) released its long-awaited report on base-erosion and profit-shifting

Favorable temporary ACA exemption for expatriate health plans

McDermott Will & Emery
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USA
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May 2 2013

Recently issued guidance addresses the unique compliance issues surrounding expatriate health plans under the Patient Protection and Affordable Care

The new patent box regime enters into force

McDermott Will & Emery
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United Kingdom
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April 30 2013

From 1 April 2013, UK companies have been able to elect into a new regime that applies a lower rate of corporation tax to profits from qualifying

Top five traps for the unwary in spin-offs

McDermott Will & Emery
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USA
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April 29 2013

A wave of corporate breakups has swept through the United States over the last few years as investors have taken notice of the fact that smaller

Key tax considerations in spin-offs

McDermott Will & Emery
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USA
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April 29 2013

A critical consideration in the disposition of any business is the tax cost. If properly structured, a disposition structured as a spin-off can be

Employee benefits issues in spin-offs

McDermott Will & Emery
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USA
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April 29 2013

In a corporate spin-off, both the existing company and the new company (spinco) must consider the implications for employees, employee benefit plans

IRS updates Notice determining when construction begins for purposes of the production tax credit and investment tax credit

McDermott Will & Emery
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USA
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April 26 2013

Last week, we reported that the Internal Revenue Service (IRS) issued Notice 2013-29 (Notice) to to provide guidance on eligibility for the

IRS issues notice to determine when construction begins for purposes of production tax credit, investment tax credit

McDermott Will & Emery
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USA
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April 23 2013

The Internal Revenue Service (IRS) has issued important guidance to determine when construction begins with respect to a qualified facility for

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Search results

Employers with share option schemes take note

N.Y. ALJ holds taxpayer’s motives for acquiring stock and how stock is used irrelevant in determining investment capital

Base-erosion and profit-shifting OECD report

Favorable temporary ACA exemption for expatriate health plans

The new patent box regime enters into force

Top five traps for the unwary in spin-offs

Key tax considerations in spin-offs

Employee benefits issues in spin-offs

IRS updates Notice determining when construction begins for purposes of the production tax credit and investment tax credit

IRS issues notice to determine when construction begins for purposes of production tax credit, investment tax credit

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