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Results: 1-10 of 1,414

Succession and tax planning: an overview to accomplish your goals before the end of 2014
  • Sirote & Permutt PC
  • USA
  • August 11 2014

As we approach the middle of the third quarter, the end of the year likely seems like an eternity away. However, the end of 2014 is quickly


CRA audit powers vs. privilege
  • Thorsteinssons LLP
  • Canada
  • December 23 2014

On March 21, 2014, the Quebec Court of Appeal in the case of Canada (AG) and the Canada Revenue Agency v. Chambre des notaires du Quebec declared


Applications for leave to appeal dismissed- 18 December
  • Gowling Lafleur Henderson LLP
  • Canada
  • December 18 2014

On appeal from the judgment of the Court of Appeal for British Columbia pronounced August 5, 2014. The applicant and several other people attacked


Applications for leave to appeal granted- 18 December
  • Gowling Lafleur Henderson LLP
  • Canada
  • December 18 2014

On appeal from the judgment of the Court of Appeal for Quebec pronounced May 15, 2014. The respondent pleaded guilty to two counts of impaired


Applications for leave to appeal dismissed - 16 October 2014
  • Gowling Lafleur Henderson LLP
  • Canada
  • October 16 2014

On appeal from the judgment of the Court of Appeal for Ontario pronounced January 15, 2014. The applicant was a Crown employee and a member of the


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


Colorado accounting department head sentenced to federal prison for failing to pay over employment taxes
  • Baker & Hostetler LLP
  • USA
  • September 13 2013

Bloomberg BNA reports that a Colorado woman who managed the accounting department of a garage door company she co-owns was sentenced to 28 months for


Finance ministry responds to feedback on its public consultation on amendments to the Income Tax Act to implement changes to the Exchange of Information regime
  • Drew & Napier LLC
  • Singapore
  • September 17 2013

On 18 July 2013, the Ministry of Finance (“MOF”) had issued a consultation paper on proposed legislative amendments to be made to the Income Tax Act


Spotlight on Louisiana: Department of Revenue denies marriage benefits to same-sex couples
  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • USA
  • September 18 2013

On September 13, 2013, in Revenue Information Bulletin No. 13-024, the Louisiana Department of Revenue (Department) announced that for Louisiana


U.S. Department of Labor announces a “place of celebration” rule in implementing the U.S. Supreme Court’s DOMA decision with regard to employee benefit plans
  • Proskauer Rose LLP
  • USA
  • September 18 2013

A few weeks after the Internal Revenue Service (IRS) stated that it will apply a "place of celebration" rule in recognizing same-sex spouses for