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Results: 1-10 of 218

Employer's tax equalization policy for international employees continues past retirement

  • Stikeman Elliott LLP
  • -
  • Canada
  • -
  • May 10 2013

In a recent decision, the Ontario Superior Court of Justice (Court) held that deferred compensation amounts paid to a retired executive employee were

Indiana Court of Appeals avoids “absurdity” by nixing $125,000 unemployment tax assessment on employer with no employees in the state

  • Faegre Baker Daniels
  • -
  • USA
  • -
  • April 27 2013

TPUSA, Inc. operated a call center and had employees in Indiana until September 30, 2009. It filed all quarterly wage reports for unemployment

Reminder: hurry! Opportunity for possible refund of FICA taxes ends soon!

  • Bryan Cave LLP
  • -
  • USA
  • -
  • April 10 2013

As noted in our blog entry on October 16, 2012, under the Sixth Circuit's discussion in U.S. v. Quality Stores, severance payments made because of an

Clawing back bonuses

  • Wragge & Co LLP
  • -
  • United Kingdom
  • -
  • April 2 2013

A recent case has highlighted the tax implications for an employee when a clawback provision in a contractual bonus is operated. The case has

He fought the law, and 409A won

  • Bryan Cave LLP
  • -
  • USA
  • -
  • March 14 2013

In this recently reported case, one Dr. Sutardja, a recipient of an allegedly discounted option, sued to recover 409A taxes imposed by the IRS. The

New Tax Court decision highlights need for construction contractors to consider expanded IRS voluntary worker classification settlement program

  • Bradley Arant Boult Cummings LLP
  • -
  • USA
  • -
  • March 14 2013

For years, the question of whether construction workers should be treated as employees or independent contractors has been an important issue that

April deadlines relating to FICA tax treatment of severance pay in quality stores are quickly approaching

  • Ogletree Deakins
  • -
  • USA
  • -
  • March 13 2013

Two deadlines relating to the Sixth Circuit Court of Appeals' decision in United States v. Quality Stores, Inc., No. 10-1563 (6th Cir. Sept. 7, 2012

Payroll tax fraud by accountant keeps employer’s statute of limitations open

  • Greenberg Traurig LLP
  • -
  • USA
  • -
  • March 11 2013

The Second Circuit recently ruled that the fraudulent acts of an employer's accountant in filing payroll tax returns resulted in an open-ended

A summary of major developments in key areas

  • Herbert Smith Freehills LLP
  • -
  • Australia, European Union, Indonesia, Myanmar, United Kingdom
  • -
  • March 7 2013

The Financial Reporting Council (FRC) and institutional bodies have published the following guidance in relation to corporate governance and

It pays to discover

  • Porzio Bromberg & Newman PC
  • -
  • USA
  • -
  • February 28 2013

In a recent decision by the New Jersey Appellate Division, a defendant employer was rewarded for its fidelity in producing discovery and its