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Budget 2018: Tempered Private Company Passive Investment Income Changes Unveiled
  • McMillan LLP
  • Canada
  • March 28 2018

In July 2017, the Department of Finance tabled proposals to significantly amend the rules respecting the taxation of passive income earned by private

IRS provides guidance to 403(b) plan sponsors who can’t locate participants required to receive distributions (but be mindful of DOL rules too)
  • Porter Wright Morris & Arthur LLP
  • USA
  • March 20 2018

The IRS’s Tax Exempt and Government Entities Division recently issued a memorandum (the memo) to its auditors that directed them not to challenge a

The Fifth Circuit Overrules the Obama-Era Fiduciary Rule
  • Phelps Dunbar LLP
  • USA
  • March 19 2018

On March 15, 2018, in Chamber of Commerce of the USA, et al. v. U.S. Dep't of Labor et al., the Fifth Circuit nullified the "Fiduciary Rule." The

Status of Measures Targeting Private Corporations Following the 2018 Federal Budget
  • Bennett Jones LLP
  • Canada
  • March 12 2018

The Federal Budget, released February 27, 2018, has clarified federal plans to change the tax treatment of private corporations and represents a

Under the Dome: Inside the Maine State House
  • Pierce Atwood LLP
  • USA
  • March 2 2018

The Legislative Council met on February 27 to consider after-deadline bill requests, including several on school safety and gun control. The Council

Qualified Opportunity Zones and the Potential to Drive Community Development
  • Duane Morris LLP
  • USA
  • March 1 2018

An investment in a Qualified Opportunity Fund that is in turn invested within a Qualified Opportunity Zone is entitled to certain

2018 Polish Tax Reform Impacts Taxation of Equity Awards
  • Baker McKenzie
  • Poland
  • January 22 2018

As anticipated in our September 2017 Clients & Friends Newsletter, the Polish Ministry of Finance has announced plans to amend Poland's income tax

China Revives Tax Incentive for Dividends Reinvested into China
  • Baker McKenzie
  • China
  • January 8 2018

On 28 December 2017, the Ministry of Finance, the State Administration of Taxation (SAT), the National Development and Reform Commission and the

Tax Reform - Like-Kind Exchanges: Steps for Aircraft Owners to Consider Before the End of 2017
  • Saul Ewing Arnstein & Lehr LLP
  • USA
  • December 31 2017

President Trump just signed into law the most significant tax reform legislation since 1986. This legislation, formerly known as the Tax Cuts

2017 Year-End Individual Tax Planning in Light of New Tax Legislation
  • Steptoe & Johnson LLP
  • USA
  • December 21 2017

Congress has passed sweeping tax legislation affecting the taxation of corporations, businesses, insurance companies and banks, compensation and