Articles

Results 6 to 10 of 25
Most popular |Most recent


Treasury Department Releases Proposed Section 956 Regulations Relating to Foreign Subsidiary Credit Support Arrangements

USA - November 1 2018 On October 31, 2018, the Treasury Department released proposed regulations (“the Proposed Regulations”) providing guidance on the application of…

Don Shiman, Sam Lichtman.

Change in Tax Law Provides Window of Opportunity to Investors

USA - October 8 2018 Under newly enacted Section 1400Z of the Internal Revenue Code of 1986 (the “Code”), beginning on December 22, 2017, taxpayers may defer, and in some…

Michael A. DePompei, Michael Threet.

Tax Reform - Considerations for U.S. Multinationals

Global, USA - March 9 2018 Congress recently enacted comprehensive tax reform (the “Act”). This memorandum highlights some of the provisions of the Act that are particularly…

Don Shiman, Sam Lichtman.

New Year’s Resolution - State Tax Compliance

USA - February 2 2017 As small and medium-sized businesses grow and expand, it is common for them to do business outside their home state; sometimes through the internet…

Don Shiman, Jeff W. Dorrill, Lauren White, Michael Threet, Sam Lichtman.

State Taxation - Are We Moving Away from Physical Presence and Towards Economic Nexus?

USA - November 22 2016 The continuing rise of internet sellers that do not have a physical presence in a state (such as offices and employees) is causing state taxing…

Don Shiman, Jeff W. Dorrill, Lauren White, Michael Threet, Sam Lichtman.