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Third Quarter 2018 Tax Planning Update
  • Duane Morris LLP
  • USA
  • August 16 2018

As you are now keenly aware, with the passage of the Tax Cuts and Jobs Act (TCJA) in December 2017, the individual and business tax codes have been


Comp Committees take note: stock buybacks as a mechanism for manipulation
  • Cooley LLP
  • USA
  • August 16 2018

You’ve surely seen all the press about companies spending much of their savings from the 2017 Tax Cuts and Jobs Act on stock buybacks. See, for


FY 2019 Sequestration Reduction Rate for Direct Pay Tax Credit Bonds Set at 6.2 Percent
  • Bracewell LLP
  • USA
  • August 15 2018

According to the IRS website, the sequester reduction rate applied to payments made to issuers of direct pay tax credit bonds in fiscal year 2019 will


Here Come the Regulations: Treasury Releases Proposed Regulations on RepatriationTax
  • Squire Patton Boggs
  • USA
  • August 15 2018

Since late last year when President Trump signed the Tax Cuts and JOBS Act (TCJA) into law, the US Treasury Department and the Internal Revenue


State and Local Taxes In California
  • Morrison & Foerster LLP
  • USA, Global
  • August 15 2018

A structured guide to State and Local Taxes in California


FERC Issues Orders on Pipeline Ratemaking Treatment for Income Taxes
  • King & Spalding LLP
  • USA
  • August 15 2018

On July 18, 2018, FERC issued two orders that address the manner in which pipelines may include allowances for income taxes in their ratemaking


Treasury and IRS Release Proposed 199A Regulations on the 20 Pass-Through Deduction
  • Squire Patton Boggs
  • USA
  • August 15 2018

The US Department of the Treasury and the Internal Revenue Service (IRS), after having received sign-off from the Office of Management and Budget


IRS Releases Proposed Regulations for Deductions under Section 199A
  • Greenspoon Marder LLP
  • USA
  • August 15 2018

On August 8, 2018, the Internal Revenue Service (“IRS”) released proposed regulations for deductions taken under section 199A of the Internal Revenue


The IRS determines that Chefs - but not Instagram Celebrities - get a 20 Deduction Under 199A
  • Haynsworth Sinkler Boyd PA
  • USA
  • August 14 2018

The Tax Cuts and Jobs Act of 2017 (TCJA) provides a pass-through deduction that can reduce the top rate for eligible taxpayers from 37 to 29.6 percent


Cross-Border Financing: Taxpayer Wins on Characterization of Intercompany Debt Transaction
  • Latham & Watkins LLP
  • USA
  • August 14 2018

Certainty regarding characterization of intercompany transactions remains a priority after US tax reform, opinion highlights importance of established