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Results: 1-10 of 25,645

IRS issues Proposed Regulations relating to disguised payments for services and discussing tax treatment of management fee waiver arrangements
  • White & Case LLP
  • USA
  • July 31 2015

On Wednesday July 22, 2015, the Internal Revenue Service ("IRS") issued Proposed Regulations (REG- 115452-14) providing guidance to partnerships and


FATCA Intergovernmental Agreement Germany USA
  • Squire Patton Boggs
  • Germany, USA
  • July 30 2015

The German Ministry of Finance has published on the 26 June 2015 a draft guideline in relation to the application of the FATCA Intergovernmental


Not so fast: ALAS fails to attain sufficient state support
  • Sutherland Asbill & Brennan LLP
  • USA
  • July 30 2015

At the Multistate Tax Commission (MTC) Executive Committee Meeting in Spokane, Washington, the Arm's-Length Adjustment Service (ALAS) Advisory Group


Multistate Tax Commission amends the equitable apportionment provision of the compact and apportionment rules for financial institutions
  • Sutherland Asbill & Brennan LLP
  • USA
  • July 30 2015

Yesterday, the Multistate Tax Commission (MTC) held its annual meeting in Spokane, Washington. The meeting is the annual event where full MTC member


Out of steam: nuclear power company loses bid for New York manufacturing tax credits
  • Sutherland Asbill & Brennan LLP
  • USA
  • July 30 2015

A New York appellate court denied a nuclear power company's bid for manufacturing tax credits, finding that equipment used at two power plants to


“Unclean hands” prevent UBS and Birkenfeld from recovering damages from Olenicoff for malicious prosecution
  • Baker & Hostetler LLP
  • USA
  • July 30 2015

On July 23, 2015, the Superior Court in Orange County, California, dismissed a lawsuit brought by UBS and joined by whistleblower Bradley Birkenfeld


Innovation box regime proposed for US Tax Code
  • Mayer Brown LLP
  • USA
  • July 30 2015

US Congressman Charles W. Boustany Jr. (R-La) and Congressman Richard Neal (D-Mass), both senior members of the Ways and Means Committee, released


Proposed IRS regulations target management fee waiver arrangements
  • Bracewell & Giuliani LLP
  • USA
  • July 30 2015

On July 22, 2015, the Treasury Department and the Internal Revenue Service ("IRS") released proposed regulations (the "Proposed Regulations"


Eye-opening IRS penalties make filing your ACA returns a priority
  • Graydon Head & Ritchey LLP
  • USA
  • July 30 2015

Tucked away as a revenue offset in a piece of recent legislation passed late last month, Congress approved increases to the penalties assessed to


IRS overhauls determination letter process for individually designed plans
  • Reed Smith LLP
  • USA
  • July 30 2015

On July 21, 2015, the Internal Revenue Service ("IRS") released Announcement 2015-19, which significantly limits the circumstances under which the