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Recent UK court decision on UK tax treatment of US LLCs
  • Morgan Lewis & Bockius LLP
  • United Kingdom, USA
  • September 30 2015

Delaware limited liability companies (LLCs) are regularly seen in many international corporate groups, including in advisory firms and as hedge and

Non-securities dealer corporations have until September 30, 2015 to comply with investment capital identification procedures for New York corporate tax purposes
  • Morrison & Foerster LLP
  • USA
  • September 28 2015

This is an important reminder that non-securities dealer corporations subject to New York State and City corporate tax have until September 30, 2015

Your gain may not be capital! Tax traps in stock grants with cause-based forfeiture
  • Bryan Cave LLP
  • USA
  • September 23 2015

Many entrepreneurs and employees may be familiar with the potential benefits of an election under section 83(b) of the Code (an "83(b) election"

New rules expand circumstances requiring current inclusions of controlled foreign corporation’s income
  • Sullivan & Cromwell LLP
  • USA
  • September 21 2015

While a United States shareholder of a foreign corporation generally is not required to include its share of a foreign corporation’s earnings in

Treasury and IRS issue new temporary Treasury regulations
  • McDermott Will & Emery
  • USA
  • September 21 2015

On September 2, 2015, the U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued new temporary Treasury regulations

US Congress could act to encourage foreign investment in US real estate
  • DLA Piper LLP
  • USA
  • September 16 2015

United States tax law requires that all persons, whether foreign or domestic, must pay income tax on dispositions of interests in US real estate (US

Don't let your son incorporate the family business behind your back
  • Montgomery McCracken Walker & Rhoads LLP
  • USA
  • September 15 2015

Losses from a sole proprietorship will usually offset an individual's other income. But if the business is housed in a C corporation, its losses are

Work with experienced attorney to navigate tax issues with stock sales
  • McBrayer McGinnis Leslie & Kirkland PLLC
  • USA
  • September 9 2015

In our last post, we began speaking about the recent Tesla Motors stock sale announcement. As we noted, the company is hoping that the move will help

Doing business in the US what is an LLC?
  • Kliger Partners
  • USA
  • September 3 2015

No doubt if you have had commercial dealings with businesses in the U.S. you will have seen the letters LLC following the name of an organisation on

Tribunal upholds personal liability of LLC members for sales tax
  • Morrison & Foerster LLP
  • USA
  • September 2 2015

The New York State Tax Appeals Tribunal has affirmed the determination of an Administrative Law Judge that a member of a limited liability company