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Results: 1-10 of 10,648

IRS issues favorable guidance on tax credits for wind and other renewable electric generation developers

  • Hogan Lovells
  • -
  • USA
  • -
  • May 23 2013

The Internal Revenue Service has issued highly anticipated guidance in the form of Notice 2013-29, providing guidelines and a safe harbor to

Interest rates indicate a great time for charitable lead trusts

  • Bryan Cave LLP
  • -
  • USA
  • -
  • May 21 2013

Previously, I blogged about the low interest rate environment and how that results in a great opportunity for a donor with charitable objectives who

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

Government runs its record to 4-0 in compelling production of records of offshore bank accounts

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

On February 7, 2013, the U.S. Court of Appeals for the Eleventh Circuit joined "the three of our sister circuits that have considered the same issue

U.S. Senate committee criticizes Apple, Inc. offshore tax practices relationship to “Swiss principal” structures

  • Kurtin PLLC
  • -
  • Ireland, Switzerland, USA
  • -
  • May 21 2013

On May 20, 2013, the U.S. Senate Permanent Subcommittee on Investigations published a memorandum criticizing the practices of consumer electronics

Attempt to complete a reverse exchange fails before California State Board of Equalization

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

In Appeal of Patricia Bragg (SBE, November 2012), the California State Board of Equalization (SBE) determined that the taxpayer had failed in its

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

New York Court of Appeals upholds Amazon law

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

The New York Court of Appeals recently upheld the constitutionality of New York's Amazon law, which requires out-of-state (or remote) sellers to

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

Financial services legislative and regulatory issues update May 20

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • May 20 2013

The conflation of three scandals clearly tainted President Obama with The Washington Post’s “Worst Week in Washington” award last week, and in fact