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Results: 1-10 of 362

IRS Will Resume Ruling on Important Spin-Off Issues
  • Jones Day
  • USA
  • May 23 2017

The IRS recently provided taxpayers with favorable guidance involving tax-free spin-offs. First, the IRS will resume issuing private rulings that


Trump Administration Proposes Substantial Reduction in Business and Individual Income Taxes
  • Jones Day
  • USA
  • May 3 2017

The Trump Administration summarized the President's tax reform plan in a one-page proposal on April 26, 2017. The Result:


Business Tax Reform under the Trump Administration and Congressional Leadership
  • Jones Day
  • USA
  • April 17 2017

This Emerging Issues Video is the first in a series about possible changes under the Trump Administration and Congressional Republican leadership


Amazon v. Commissioner: IRS Cost Sharing Buy-In Challenge Rejected Again
  • Jones Day
  • USA
  • March 30 2017

On March 23, 2017, the U.S. Tax Court issued its long-awaited opinion in a transfer pricing dispute involving Amazon's cost sharing arrangement


FCPA 2016 Year in Review
  • Jones Day
  • Ireland, OECD, United Kingdom, USA
  • January 30 2017

In 2016, a year after the sharp decrease in both the number and size of corporate FCPA resolutions, the DOJ's and SEC's enforcement activity


Treasury Releases Final DebtEquity Regulations
  • Jones Day
  • USA
  • October 20 2016

On October 13, 2016, the U.S. Treasury Department released final debtequity regulations under section 385 of the Internal Revenue Code aimed


New Private Use Safe Harbors for Tax-Exempt Hospitals and Other Qualified Users: New Flexibility, New Restrictions, and Open Questions
  • Jones Day
  • USA
  • September 8 2016

New safe harbor guidelines released by the IRS on August 22, 2016 (Rev. Proc. 2016-44) are likely to have a significant impact on a variety of


Demystifying the Tax Provisions of the TPP
  • Jones Day
  • Global, USA
  • August 22 2016

International trade watchers have high hopes for the Trans-Pacific Partnership Agreement (“TPP”) and its potential impact on business taxes and, by


The Voluntary Payment Doctrine Defense Is Alive and Well in Illinois
  • Jones Day
  • USA
  • August 5 2016

The issue of tax overcollection has triggered a spate of consumer fraud lawsuits (often in the form of class actions) across the country, and it has


DOJ Issues Rule Implementing Bipartisan Budget Act and Doubling FCA Civil Penalties
  • Jones Day
  • USA
  • July 12 2016

On June 29, 2016, the Department of Justice ("DOJ") issued an interim rulethe Civil Monetary Penalties Inflation Adjustment, 81 Fed. Reg. 42,491