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Cornwalls | Australia | 18 Aug 2021

Interest expenses not always deductible

In a decision that may send chills down the spine of Australian corporate groups, the Full Federal Court recently denied a tax deduction for interest…
Commentary
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Studio Legale e Tributario Biscozzi Nobili Piazza | Italy | 16 Jul 2021

ACE rate will increase to 15%

Decree-Law 73/2021 has introduced a one-off enhancement to the Aid to Economic Growth (ACE) benefit for the fiscal year starting after 31 December 2020. Under the ACE regime, Italian-resident companies and permanent establishments of non-resident companies may deduct notional interest from their corporate income taxable base for the relevant fiscal year.
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Bowditch & Dewey LLP | USA | 19 Jan 2021

Consolidated Appropriations Act Clarifies CARES Act Tax Measures and Adds New Provisions

On December 27, 2020, Congress passed the 5,593 page Consolidated Appropriations Act. The “Act” extends and clarifies several COVID-19 tax-related…
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Kudun & Partners Ltd | Thailand | 24 Nov 2020

投资于泰国自动化系统可享百分之两百税额抵扣

2020 年 9 月 21 日,财政部发布了一项旨在促进投资、提升工业产 能、提升国际竞争力、鼓励产能迁移的税收优惠政策。该项优惠政 策针对…
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Levenfeld Pearlstein LLC | USA | 23 Nov 2020

Making the Most of a Year-End Like No Other

2020 - the year of perfect vision has been anything put a perfect year or the year we anticipated. As we approach the traditional season of thanks and…
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Bowditch & Dewey LLP | USA | 23 Nov 2020

IRS and Treasury Updated Guidance on Deductibility of Expenses Paid for with PPP Loan Proceeds

On November 18, the Internal Revenue Service and Treasury Department issued updated guidance on the tax deductibility of business expenses paid for…
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Bowditch & Dewey LLP | USA | 17 Nov 2020

IRS Issues 2021 Inflation Adjustments

The IRS recently issued the 2021 annual adjustments for numerous tax provisions that are by law to be adjusted annually. These adjustments include…
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Kudun & Partners Ltd | Thailand | 11 Nov 2020

200% Tax Deduction in Thailand for Investment in Automation System

On 21 September 2020, the Ministry of Finance has announced a tax incentive to promote investment, improve industrial capacity, enhance global…
Article
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Greenberg Traurig LLP | USA | 10 Nov 2020

IRS Endorses State and Local Tax Deduction Cap Workaround

On Nov. 9, the IRS may have endorsed a workaround to the $10,000 cap on state and local taxes when it comes to state and local taxes paid by…
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Fredrikson & Byron PA | USA | 10 Nov 2020

Treasury Announces Regulations Blessing State Tax Deduction Workaround for Pass-through Entities

As of November 9, 2020, owners of partnerships and S corporations in those states allowing pass-through entities to pay state tax at the entity level…
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