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Results: 1-10 of 113

IRS issues guidance on tax credit eligibility for renewable energy projects

  • Jones Day
  • -
  • USA
  • -
  • May 7 2013

On April 15, 2013, the U.S. Internal Revenue Service issued Notice 2013-29, addressing the new requirement under Section 45 of the Internal Revenue

EuroResource--deals and debt

  • Jones Day
  • -
  • Argentina, Cyprus, France, United Kingdom, USA
  • -
  • April 29 2013

On 29 March 2013, the Republic of Argentina proposed an alternative payment formula to the U.S. Court of Appeals for the Second Circuit that, if

Update on qualified small business stock: new federal legislation and status of California rules

  • Jones Day
  • -
  • USA
  • -
  • March 13 2013

Eligible investors in qualified small businesses are entitled to certain tax benefits that, with recent federal legislative changes, have become more

Extension of federal production tax credit boosts wind energy sector

  • Jones Day
  • -
  • USA
  • -
  • February 13 2013

After months of fierce lobbying by the wind power industry, a last-minute addition to the highly controversial "fiscal cliff" legislation was the

Employee stock plans 2012: year-end international reporting requirements

  • Jones Day
  • -
  • Australia, Canada, China, France, India, Ireland, Israel, Japan, Malaysia, Philippines, Singapore, Thailand, United Kingdom, USA, Vietnam
  • -
  • December 6 2012

This Commentary highlights some of the principal calendar and year-end reporting requirements for employee stock plans that U.S. companies most commonly encounter when offering these programs to their employees in selected jurisdictions worldwide

The FATCA protocol: to adhere or not to adhere?

  • Jones Day
  • -
  • USA
  • -
  • September 6 2012

On August 15, 2012, the International Swaps and Derivatives Association ("ISDA") released a new Protocol relating to the effect on ISDA derivatives of taxes levied by the United States under the Foreign Account Tax Compliance Act ("FATCA"

Georgia's new False Claims Act: it's not just for health care anymore

  • Jones Day
  • -
  • USA
  • -
  • May 15 2012

In April, Governor Nathan Deal signed into law the Georgia Taxpayer Protection False Claims Act, H.B. 822, which vastly alters the landscape for those who conduct business with Georgia's state and local governments

Treasury issues proposed regulations on the information reporting and withholding tax provisions of FATCA

  • Jones Day
  • -
  • USA
  • -
  • April 18 2012

On February 8, 2012, the U.S. Department of the Treasury (“Treasury”) and the Internal Revenue Service (the “IRS”) released proposed regulations (the “Proposed Regulations”) implementing the Foreign Account Tax Compliance Act (“FATCA”) provisions of the Hiring Incentives to Restore Employment Act enacted on March 18, 2010 (“HIRE”

New FATCA proposed regulations

  • Jones Day
  • -
  • USA
  • -
  • February 29 2012

On February 8, 2012, the IRS released proposed regulations on the Foreign Account Tax Compliance Act ("FATCA") rules that were enacted in 2010

Treasury issues proposed regulations for foreign sovereign investors under Section 892

  • Jones Day
  • -
  • USA
  • -
  • November 29 2011

This White Paper analyzes the proposed regulations recently issued by the Department of the Treasury and the Internal Revenue Service under 892 of the Internal Revenue Code, the provision of the Code that exempts from federal income tax certain investment income of "foreign governments"

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