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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, Kenneth K. Bezozo.

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, Kenneth K. Bezozo, Lauren White, Michael Threet.

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, Kenneth K. Bezozo, Lauren White, Michael Threet.

FIRPTA and REIT Legislation Enacted

USA - December 22 2015 On December 18, 2015, Congress passed the “Protecting Americans from Tax Hikes Act of 2015” (the “Act”), which provides significant reforms to the…

Don Shiman, Kenneth K. Bezozo.

Private equity investment funds can now have pension liability for the obligations of portfolio companies

USA - August 9 2013 On July 24, 2013 the First Circuit Court of Appeals, applying an "investment plus" test, concluded that a Sun Capital private equity investment fund…

Charles F. Plenge, Robin E. Phelan.