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The Impact of the Tax Cuts and Jobs Act on Employee and Fringe Benefits
  • Mintz
  • USA
  • January 3 2018

The Tax Cuts and Jobs Act makes some notable, though targeted, changes to the employee benefits landscape. We summarize some of the more significant

Daily Tax Update - August 24, 2017: Court Orders IRS to Refund Tax Shelter Penalty
  • Steptoe & Johnson LLP
  • USA
  • August 24 2017

The US District Court for the Western District of Kentucky denied the IRS’s bid to avoid refunding a penalty it had imposed on a taxpayer for

Tax Shelter for equity investments in starting companies - indirect investment through starter funds finally possible
  • Loyens & Loeff
  • Belgium
  • May 3 2017

Since mid-2015, Belgian legislation provides for a very interesting tax incentive for Belgian-resident private individuals who invest in the capital

2016 Year-End Tax Update
  • Cozen O'Connor
  • USA
  • December 22 2016

In last year’s materials, loosely styled “Make America Great Again!,” we ruminated upon (and also thought about) what role, if any, federal income

A Fifth Amendment Right to Not Talk to Your Employer?
  • Zuckerman Spaeder LLP
  • USA
  • August 8 2016

An employee who is accused of participating in corporate wrongdoing can face potentially life-changing choices almost immediately. When a company

The Canada Revenue Agency revokes the registration of the ACTLAP Children's Foundation (A.C.F.)
  • Borden Ladner Gervais LLP
  • Canada
  • July 15 2016

On July 8, 2016 the Canada Revenue Agency (CRA) issued the news release set out below. The CRA is revoking the registration of a charity for several

Federal Court of Appeal releases new decision on gifting tax shelters in The Queen v. Scheuer 2016 FCA 7
  • Thorsteinssons LLP
  • Canada
  • January 26 2016

FCA suggests that investors in a gifting tax shelter might be better off suing their own advisors instead of the CRA for issuing a tax shelter number

New measures to jump-start Belgian start-ups
  • CMS
  • Belgium
  • September 30 2015

On 10 August 2015, the Belgian Federal Parliament adopted a Programme Act (the “2015 Programme Act”) implementing 10 major tax measures to support

New measures to support start-ups
  • NautaDutilh
  • Belgium
  • September 3 2015

On 18 August 2015, the Omnibus Act of 10 August 2015 (the "Act") was published in the Belgian State Gazette, introducing three new measures to

Playing with fire: no liability coverage for tax preparers who took deductions for illegal tax shelters
  • Carlton Fields
  • USA
  • August 27 2015

“Gimme Shelter” is one of the greatest of a lot of great Rolling Stones songs (made greater by Merry Clayton’s gut-wrenching contribution)