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Results: 11-20 of 5,112

Employers: 2014 deadlines approach to furnish incentive stock option and employee stock purchase plan information statements and returns
  • DLA Piper LLP
  • USA
  • January 10 2014

Section 6039 of the Internal Revenue Code requires a corporation to furnish a written statement to any employee or former employee who either (i


IRS concludes severance payments not included in calculation of the research tax credit
  • Bryan Cave LLP
  • USA
  • April 23 2013

The IRS, in Legal Advice Issued by a Field Attorney (LAFA) 20131102F, recently concluded that severance payments were not eligible to be included in


Indiana Court of Appeals avoids “absurdity” by nixing $125,000 unemployment tax assessment on employer with no employees in the state
  • Faegre Baker Daniels LLP
  • USA
  • April 27 2013

TPUSA, Inc. operated a call center and had employees in Indiana until September 30, 2009. It filed all quarterly wage reports for unemployment


New IRS guidance on tax treatment of attorney’s fees
  • Proskauer Rose LLP
  • USA
  • September 13 2013

The IRS recently released a memorandum advising taxpayers on the proper tax characterization of attorney's fee payments in connection with a


IRS will begin implementing new service charge rules effective January 1, 2014
  • Littler Mendelson PC
  • USA
  • September 16 2013

In June 2012 the IRS issued Revenue Ruling 2012-18, explaining the difference between a tip and service charge, and emphasizing that services charges


Summer is hot: don’t get burned by inadvertent breach of statutory obligations!
  • Seyfarth Shaw LLP
  • China, USA
  • August 12 2014

This summer's hot weather has hit China hard. In northern provinces such as Henan and Shandong the temperature has reached 40 degrees Celsius (104


Native American law watch - fall 2014
  • Modrall Sperling
  • USA
  • October 4 2014

In Seminole Tribe of Florida v. State of Florida,1 the United States District Court for the Southern District of Florida concluded that two Florida


Contingencies on employee bonuses delay employer's tax deduction according to IRS chief counsel memo
  • White & Case LLP
  • USA
  • December 16 2013

An employer cannot deduct cash bonuses in the year in which its employees perform the services giving rise to the bonuses, but must wait until the


IRS says class action settlement incentive awards in wage based claims are taxable as wages
  • Baker & Hostetler LLP
  • USA
  • May 28 2013

On March 15, 2013, the IRS issued a private letter ruling responding to a request for a determination of whether incentive awards paid to class


Independent contractor or employee: are independent contractors the best solution for multinational organizations?
  • Ogletree Deakins
  • USA
  • April 24 2013

Almost every organization expanding overseas needs a vehicle to explore the market before making the business decision to establish a legal entity