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Bill to allow tax-exempt groups to invest directly in onshore hedge funds without triggering UBIT

Bricker & Eckler LLP
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USA
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September 26 2007

A bill (number not yet introduced) was introduced into the U.S. House of Representatives by Rep. Levin to amend Section 514 of the Internal Revenue Code to allow tax-exempt groups to invest directly in onshore hedge funds without being subject to unrelated business income tax

China implements Value-Added Tax reform and permits deduction for fixed-asset purchases

Dorsey & Whitney LLP
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China
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February 9 2009

After running pilot programs in different parts of China, the State Council has approved Value-Added Tax (VAT) reform jointly submitted by the Ministry of Finance and the State Administration of Taxation

Commission investigates Spanish tax scheme on foreign stake’s acquisitions

McDermott Will & Emery
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European Union, Spain
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October 12 2007

The European Commission has opened a formal investigation under EU State aid rules into the Spanish corporate tax scheme for amortisation of financial goodwill

HMRC publishes Tax Simplification Newsletter no. 29

Squire Sanders
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United Kingdom
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October 5 2007

HMRC Newsletter 29 is now available, and it contains a summary of the pensions aspects of the Finance Act 2007

Deploying intangible assets in a state attracts income tax

Kilpatrick Townsend & Stockton LLP
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USA
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February 6 2009

Another state supreme court has sustained imposing a state's income tax on companies that earn substantial income by deploying intangible assets within the state, even though they have no tangible property, offices, employees, or independent contractors located in the state

Section 409A deferred compensation compliance partially deferred

Hogan Lovells
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USA
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September 14 2007

On September 10, 2007 the IRS issued Notice 2007-78, extending to December 31, 2008 the written document compliance deadline for Section 409A of the Internal Revenue Code of 1986, as amended

China issues new tax rules on enterprise reorganizations

Jones Day
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China
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May 14 2009

On April 30, 2009, the Ministry of Finance and the State Administration of Taxation jointly issued the Notice on Certain Issues of Corporate Income Tax Treatment of Enterprise Reorganizations (the "Notice"), Caishui (2009) No. 59

China continues granting business tax exemption to credit guarantee institutions for small and medium-sized enterprises

Hogan Lovells
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China
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May 4 2009

On March 31, 2009, the Ministry of Industry and Information Technology (MIIT) and the State Administration for Taxation (SAT) jointly issued the Circular on Certain Issues Regarding the Business Tax Exemption Available to Credit Guarantee Institutions for small and medium-sized enterprises, which came into effect on its date of issuance

Income inclusion and correction under Section 409A

Caplin & Drysdale
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USA
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February 10 2009

If an arrangement fails to meet the requirements of Section 409A, all accumulated amounts deferred under the plan and no longer subject to substantial risk of forfeiture become includible in the service provider's income to the extent not previously included

Requirements for deferred compensation arrangements as a result of section 409(A)

Bricker & Eckler LLP
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USA
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October 11 2007

On April 10, 2007, the Department of Treasury issued final regulations implementing section 409A that was added to the Internal Revenue Code in October, 2004 (the "Final 409A Regulations"

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Search results

Bill to allow tax-exempt groups to invest directly in onshore hedge funds without triggering UBIT

China implements Value-Added Tax reform and permits deduction for fixed-asset purchases

Commission investigates Spanish tax scheme on foreign stake’s acquisitions

HMRC publishes Tax Simplification Newsletter no. 29

Deploying intangible assets in a state attracts income tax

Section 409A deferred compensation compliance partially deferred

China issues new tax rules on enterprise reorganizations

China continues granting business tax exemption to credit guarantee institutions for small and medium-sized enterprises

Income inclusion and correction under Section 409A

Requirements for deferred compensation arrangements as a result of section 409(A)

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