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Results: 1-10 of 209

Unintended consequences? The Open Internet Order could open the door to new taxes
  • Davis Wright Tremaine LLP
  • USA
  • June 10 2015

Could Benjamin Franklin have been wrong about the Internet when he said, “In this world nothing can be said to be certain, except death and taxes”


IRS ordered to make non-profit Form 990s available in a useful electronic format
  • Davis Wright Tremaine LLP
  • USA
  • March 22 2015

Federal agencies cannot avoid their obligation to disclose public records in modern electronic formats merely by invoking budgetary constraints, a


Potential impact of reclassification on state and local tax obligations
  • Davis Wright Tremaine LLP
  • USA
  • March 16 2015

The Order tries to minimize the potential that state or local taxes on broadband Internet access service (BIAS) will increase as a result of


Premium reimbursement arrangements get relief
  • Davis Wright Tremaine LLP
  • USA
  • February 25 2015

The IRS issued guidance on Feb. 18, 2015, providing temporary relief until June 30, 2015, from steep penalties for small employers and S-corps that


Is your estate tax plan out of date?
  • Davis Wright Tremaine LLP
  • USA
  • February 5 2015

Recent changes to the federal estate tax system now permit many more estates to avoid federal estate taxes altogether and also allow more effective


New tax rules for tangible property
  • Davis Wright Tremaine LLP
  • USA
  • January 23 2015

Progress always requires change, and progress in the way we tax tangible property is no exception. The tangible property rules have long been one of


Oregon carbon tax study released
  • Davis Wright Tremaine LLP
  • USA
  • December 8 2014

Today the Oregon Legislative Revenue Office released a report on the economic and emissions impacts of a carbon tax in the state. The report was


Berkeley's Measure D: what distributors, restaurants and retailers need to know about the Berkeley "Sugar Tax"
  • Davis Wright Tremaine LLP
  • USA
  • November 21 2014

According to its backers, the Berkeley "Sugar Tax" is the future of sugar in America. Berkeley's Measure "D," which garnered an overwhelming 75


IRS allows cafeteria plan election changes to coordinate with ACA Exchanges
  • Davis Wright Tremaine LLP
  • USA
  • November 17 2014

New IRS guidance adds two more events that allow participants to change their cafeteria plan elections outside of the annual open enrollment period


Buy-sell agreements between family members may create unintended transfer tax liability for the seller
  • Davis Wright Tremaine LLP
  • USA
  • November 14 2014

There are many advantages to buy-sell agreements. These agreements can be used to restrict the transfer of a business to outside parties, protect "S"