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Results: 1-10 of 24,513

Patent box concept emerges on the tax reform agenda for US Congress
  • DLA Piper LLP
  • USA
  • May 21 2015

Key tax writers in Congress are indicating that once Congress disposes of pending trade legislation, they will turn to their top legislative


IRS will refund tax return preparer test fees
  • Steptoe & Johnson LLP
  • USA
  • May 21 2015

The IRS announced that it will refund fees paid by tax return preparers from November 2011 to January 2013 to take the Registered Tax Return Preparer


Court denies enforcement of IRS summons
  • Steptoe & Johnson LLP
  • USA
  • May 21 2015

In United States v. Sanmina Corp., 5:15-cv-00092, the Northern District of California denied the enforcement of an IRS summons because the memoranda


Upcoming guidance from IRS on management fees and partner-employees
  • Squire Patton Boggs
  • USA
  • May 21 2015

The Internal Revenue Service (IRS) is considering two matters that are likely to be of considerable interest to managers of private equity funds


IRS continues to expand, encourage and simplify correction program in 2015 updates to EPCRS
  • Katten Muchin Rosenman LLP
  • USA
  • May 21 2015

In spite of a plan sponsor's best efforts, errors and failures in administering a retirement plan occasionally come to light. We hear about these


U.S. Supreme Court’s Wynne decision calls New York’s statutory resident scheme into question
  • McDermott Will & Emery
  • USA
  • May 21 2015

On May 18, the U.S. Supreme Court issued its decision in Comptroller of the Treasury of Maryland v. Wynne. In short, the Court, in a five-to-four


Not a moment too soon IRS issues FAQs on new ACA reporting requirements
  • Graydon Head & Ritchey LLP
  • USA
  • May 21 2015

Over the past few months, I have worked with many frustrated employers as they were trying to get their systems and data ready to comply with the new


The government’s use of tax returns at trial
  • Morvillo Abramowitz Grand Iason & Anello PC
  • USA
  • May 21 2015

In cases charging either tax evasion or filing false returns, the government will naturally offer the Defendant’s tax returns for the years charged


Treasury releases select draft provisions for next U.S. Model Income Tax Treaty
  • Goulston & Storrs PC
  • USA
  • May 21 2015

The Treasury Department announced draft changes for the U.S. Model Income Tax Treaty the baseline text used by the Treasury Department


Certain health insurance reimbursements prohibited- immediate action required for IrishNI companies with US employees
  • Arnall Golden Gregory LLP
  • Ireland, USA
  • May 20 2015

Irish and Northern Irish companies with employees in the US need to read this update and take immediate action if needed. And I'm not just writing