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Results: 1-10 of 117

Dealing with the Affordable Care Act in labor contract negotiations - Part II: the looming excise (a.k.a., Cadillac) tax

  • Jones Day
  • -
  • USA
  • -
  • November 6 2013

The Affordable Care Act ("ACA") imposes new taxes and fees on employers that will affect bargaining over health benefits. Some of these new costs

Internal Revenue Code Section 336(e) elections: basic overview

  • Jones Day
  • -
  • USA
  • -
  • September 13 2013

The U.S. Treasury Department recently issued final regulations allowing certain taxpayers to make a special election to treat a disposition of

Six-month extension of FATCA deadlinesanother joy of Summer

  • Jones Day
  • -
  • USA
  • -
  • July 15 2013

The IRS announced on Friday, July 12, in Notice 2013-43 (the "Notice") that the earliest deadlines under the Foreign Account Tax Compliance Act

Euroresource--deals and debt

  • Jones Day
  • -
  • Argentina, Germany, Macau, United Kingdom, USA
  • -
  • June 28 2013

On 24 June 2013, the Republic of Argentina filed a petition asking the U.S. Supreme Court to review a ruling handed down by the U.S. Court of Appeals

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"