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Results: 1-10 of 4,627

U.S. Tax Court rejects IRS’ restrictive view of trust material participation

  • Barnes & Thornburg LLP
  • -
  • USA
  • -
  • April 17 2014

The U.S. Tax Court recently issued a taxpayer favorable opinion regarding how a trust materially participates in its activities. The court's holding

HMRC's computer says no!

  • RPC
  • -
  • United Kingdom
  • -
  • April 16 2014

In Varma v HMRC 2014 UKFTT 006 (TC), the First-tier Tribunal (Tax Chamber) ('FTT') quashed a penalty that had been issued to a taxpayer for late

Where’s Walden? Finding protection under the Due Process Clause

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • April 15 2014

In the aftermath of Quill, and the seemingly low threshold to satisfy the Due Process Clause articulated by the U.S. Supreme Court, many

New IRS guidance relating to same-sex spouses and qualified retirement plan benefits

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • April 15 2014

Hortly after the U.S. Supreme Court ruled (in U.S. v. Windsor) that Section 3 of the federal Defense of Marriage Act (DOMA) was unconstitutional, the

Global employment, pensions and incentives newsletter

  • Herbert Smith Freehills LLP
  • -
  • Africa, Australia, China, European Union, France, Hong Kong, Japan, Russia, Singapore, Spain, United Kingdom, USA
  • -
  • April 15 2014

Most of the labour codes in force in francophone sub-Saharan Africa contain provisions which seek to prevent unfair competition practices among

Illinois tax developments (1st Quarter 2014)

  • Reed Smith LLP
  • -
  • USA
  • -
  • April 15 2014

On November 21, 2013, in Hartney Fuel Oil Company v. Hamer, the Illinois Supreme Court determined that the longstanding regulations for sourcing

Income tax withholding: framework of the issues

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • April 15 2014

Withholding audits have domino effects. In addition to resulting in assertions that tax, interest and penalties are due as a result of withholding

CFCs and Subpart F income in a California water’s-edge election and what’s wrong with the Apple decision

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • April 15 2014

By default, California employs the worldwide unitary method to tax the income of corporations engaged in a unitary business on an international basis

The arbitrary trend in favor of single-sales factor apportionment

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • April 15 2014

For some time now, many states have been moving away from the traditional three-factor apportionment formula to an approach that places more or all

Supreme Court holds that severance benefits are subject to FICA taxes

  • Frost Brown Todd LLC
  • -
  • USA
  • -
  • April 15 2014

As tax day is upon us, the U.S. Supreme Court reminds us of the many ways the IRS can reach into our pockets. The Supreme Court held that severance