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Tax Relief Act of 2010 extends Bush-era tax cuts and other tax breaks

USA - December 31 2010 On December 17, 2010, President Obama signed the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (the "2010 Tax Relief Act")....

Angelo Ciavarella, Ruth N. Holzman.


IRS issues guidance on calculation of the annual fee imposed on manufacturers and importers of branded prescription drugs under the Affordable Care Act

USA - December 17 2010 On November 29, 2010, the Internal Revenue Service (the "IRS") issued Notice 2010-71, 2010-50 IRB (the "Notice"), which provides guidance on the calculation of the annual fee imposed on certain manufacturers and importers of branded prescription drugs for calendar years beginning after December 31, 2010, pursuant to the Patient Protection and Affordable Care Act of 2010, as amended by the Health Care and Education Reconciliation Act of 2010 (collectively, the Affordable Care Act or the "ACA")....

Joseph W. Metro, Angelo Ciavarella, Vicky G. Gormanly, Ruth N. Holzman.


Foreign account tax compliance: witholding and information reporting requirements on 'withholdable payments' to foreign entities

USA - June 14 2010 The Hiring Incentives to Restore Employment Act (the "HIRE Act"), signed into law this past March, includes certain foreign account tax compliance provisions designed to combat offshore tax evasion through increased tax withholding and information reporting obligations with respect to "withholdable payments" made to certain foreign entities (the "FATC Provisions")....

Angelo Ciavarella, Ruth N. Holzman.


Certain tax-related provisions of the Patient Protection and Affordable Care Act

USA - March 31 2010 On March 23, 2010, President Obama signed the Patient Protection and Affordable Care Act of 2010 (the "PPACA") into law....

James R. Tandler, Angelo Ciavarella.


IRS announces proposal to require taxpayer disclosure of uncertain tax positions

USA - February 5 2010 On January 26, 2010, the Internal Revenue Service (the "IRS") issued Announcement 2010-9 (the "Announcement"), which outlines its plan to require certain business taxpayers to annually disclose uncertain tax positions on their tax returns....

Michael A. Meyers, James R. Tandler, Angelo Ciavarella.