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Results: 1-10 of 355

Stock options in an international context: treatment of an indemnity for waiving stock options, received by a corporate officer within the meaning of the tax treaty between France and the United Kingdom

  • Baker & McKenzie
  • -
  • France
  • -
  • August 15 2014

In its October 4, 2013 decision, no. 351065, Mr. Clive Worms, the French Administrative Supreme Court reiterated that, under domestic tax law, an

Trustee knowledge update - August 2014

  • CMS Cameron McKenna
  • -
  • United Kingdom
  • -
  • August 13 2014

From 27 March 2014, the annual cap on withdrawals for members with capped drawdown increased from 120 to 150 of a comparable annuity and the

Employee benefits update - August 2014

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • August 12 2014

On July 22, 2014, two Federal Circuit courts issued conflicting decisions regarding whether the federal government may grant premium tax credits in

Religious institutions: August 2014

  • Holland & Knight LLP
  • -
  • USA
  • -
  • August 6 2014

The IRS allegedly has a procedure in place for "signature authority" to initiate a church tax investigation or examination, subject to an independent

Circuit court split on ACA could impact employer penalties

  • Pillsbury Winthrop Shaw Pittman LLP
  • -
  • USA
  • -
  • August 4 2014

In conflicting opinions released on July 22nd, two federal circuits split on whether Affordable Care Act subsidies are available under a federally

Determination of employer “Pay or Play” assessment under Affordable Care Act cast into doubt following recent court split

  • Trucker Huss APC
  • -
  • USA
  • -
  • August 1 2014

As employers prepare to comply with the Affordable Care Act's employer shared responsibility provision (or "Pay or Play" requirement) under Section

Update for retirement plans post-Windsor

  • Fisher & Phillips LLP
  • -
  • USA
  • -
  • August 1 2014

Now that some of the dust has settled on the U.S. Supreme Court's decision in U.S. v. Windsor, employers who haven't done so already should take

The future of premium tax credits in Federal Exchanges: the implications of Halbig and King

  • Alston & Bird LLP
  • -
  • USA
  • -
  • July 31 2014

Within just a few hours of each other on Tuesday, July 22, 2014, two Federal Circuit courts of appeals made headline news with conflicting decisions

No delay of game Affordable Care Act (ACA) compliance efforts should continue, despite court rulings

  • Saul Ewing LLP
  • -
  • USA
  • -
  • July 31 2014

Perhaps you have put your compliance efforts on the back burner, hoping the ACA will just go away. We have heard many reasons for this

The Rangers case and EBTs

  • RPC
  • -
  • United Kingdom
  • -
  • July 31 2014

On 8 July 2014, the Upper Tribunal (Tax and Chancery Chamber) (UT) handed down its eagerly awaited judgement in HMRC v Murray Group Holdings and