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Employee Stock Plans: Year-End 2015 International Reporting Requirements
  • Jones Day
  • Australia, China, France, India, Ireland, Israel, USA, Vietnam, Japan, Malaysia, Philippines, Singapore, Thailand, United Kingdom
  • January 21 2016

This Commentary highlights some of the principal calendar and year-end reporting requirements for employee stock plans that U.S. companies most


New partnership tax audit rules will impact private investment fund vehicles
  • Jones Day
  • USA
  • November 30 2015

On November 2, 2015, President Barack Obama signed into law the Bipartisan Budget Act of 2015 (the “BBA”). The BBA includes new rules (the “New Audit


Sprint ruling means a $300 million FCA tax fraud suit can proceed
  • Jones Day
  • USA
  • November 23 2015

On October 20, 2015, the New York Court of Appeals issued a ruling that could prove important to corporate counsel as they provide advice on tax


Credit where due? Recent policy change may affect Texas tax refund claims
  • Jones Day
  • USA
  • October 15 2015

Companies that have previously had Texas margin tax business loss carryover ("BLCC") credits denied by the Comptroller should examine whether a


Illinois Appellate Court upholds Chicago Revenue Ruling on taxation of transactions outside city limits
  • Jones Day
  • USA
  • October 13 2015

On September 22, 2015, the Illinois Court of Appeals issued a decision that may affect home rule municipalities' authority to tax entities located


Treaty Abuse: BEPS Action 6
  • Jones Day
  • OECD, USA
  • September 16 2015

Action 6 (Treaty Abuse) is a key element of the OECD's BEPS Project. Action 6 targets, in summary, "treaty shopping", i.e., where a person in country


Indiana Supreme Court upholds finding that, for sales tax purposes, retailers providing installed home improvements should be treated as contractors
  • Jones Day
  • USA
  • September 1 2015

Under general sales tax policy, a retailer that sells tangible personal property ("TPP") to a customer is required to collect and remit sales tax on


Employment services and exemptions in Castle case
  • Jones Day
  • USA
  • September 1 2015

On March 9, 2015, the Ohio Board of Tax Appeals issued a decision in A.M. Castle v. Joseph W. Testa, Tax Commissioner, No. 2013-5851. At issue in the


Texas tax update at a glance
  • Jones Day
  • USA
  • September 1 2015

It has been a fairly active first part of 2015 for Texas tax issueslegislatively, judicially, and administratively. We will provide a more thorough


City of Chicago's Department of Finance issues rulings impacting web based entertainment
  • Jones Day
  • USA
  • September 1 2015

On June 9, 2015, the City of Chicago's Department of Finance issued two rulings with potential tax implications for web-based entertainment and