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Results:1-10 of 4,985

Another 280e defeat for the cannabis business taxpayer
  • Greenspoon Marder LLP
  • USA
  • November 30 2018

The Tax Court’s decision yesterday in Harborside Health v. Commissioner, 151 TC No. 11 (2018) opinion here is another loss for a cannabis sector


German Tax Reform Act 2018 - A Speed Read on Tax Implications for Real Estate Investors
  • Fried Frank Harris Shriver & Jacobson LLP
  • Germany
  • November 28 2018

On November 23, 2018, the German Federal Council (Bundesrat) approved the Tax Reform Act of 2018 (the "Tax Reform Act"; Gesetz zur Vermeidung von


Customs and excise quarterly update November 2018
  • RPC
  • United Kingdom, European Union
  • November 26 2018

In this update we report on HMRC’s guidance on how to prepare for the Customs Declaration Service, the launch of the Customs Declaration Service and


No tax deduction for damages paid for deliberate breach of supply contracts
  • Cliffe Dekker Hofmeyr
  • South Africa
  • November 9 2018

The South African courts have held, on a number of occasions, that taxpayers are entitled to deduct damages or compensation paid to third parties


Client Alert: New Bright-Line Test for Ohio Income Tax Purposes
  • Brouse McDowell
  • USA
  • November 8 2018

On June 14 of this year, Governor Kasich signed House Bill 292 into law which amended the Ohio statute used for determining residency for Ohio income


The anti-avoidance framework in Morocco
  • CMS Francis Lefebvre Avocats
  • Morocco, Global
  • November 5 2018

A structured guide to the anti-avoidance framework in Morocco


Colombia Propone Cambios a las Regulaciones Tributarias
  • Holland & Knight LLP
  • Colombia
  • November 2 2018

En términos generales, los cambios impositivos propuestos más grandes de Colombia tendrían un impacto en el Impuesto sobre las ventas (IVA), la


New Guidance on Opportunity Zones Offers Taxpayers Ability to Defer Substantial Capital Gains
  • O'Melveny & Myers LLP
  • USA
  • October 30 2018

The Tax Cuts and JOBS Act of 2017 (the “TCJA”) included a new tax incentive for taxpayers to invest in low-income communities through deferring the


Treasury Issues Proposed Regulations on Opportunity Zones
  • Cadwalader Wickersham & Taft LLP
  • USA
  • October 29 2018

On October 19, 2018, the Internal Revenue Service (the “IRS”) and the Treasury Department issued proposed regulations relating to the


TIGTA Releases Report on Taxpayer Compliance with 401(k) Contribution Limits
  • Steptoe & Johnson LLP
  • USA
  • October 29 2018

TIGTA Releases Report on Taxpayer Compliance with 401(k) Contribution Limits: The Treasury Inspector General for Tax Administration (TIGTA) released a