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Bowditch & Dewey LLP | USA | 3 Sep 2020

A Trap for the Unwary - IRS Denies Deductions for Expenses Paid with Forgiven PPP Loans

A central feature of the CARES Act, the Paycheck Protection Program (PPP), provided a lifeline to a multitude of small businesses during the early…

Loyens & Loeff | Belgium, European Union | 1 Sep 2020

The Belgian Corporate Income Tax reform 2018-2020

Belgium enacted a major corporate income tax reform at the end of 2017. However, the Corporate income Tax Reform Act was rushed through Parliament and…

Forensic Risk Alliance | USA | 14 Aug 2020

Liu v. SEC Continues to Impact the Disgorgement Landscape

While the legal debate over the definition of disgorgement is far from over, the basis for its tax deductibility has again drawn attention to the use…

Hogan Lovells | Italy | 11 Aug 2020

Implementing rules for Superbonus 110% have finally been issued

All implementing measures necessary to benefit from the Superbonus 110%, enacted by the so-called Relaunch Decree, have finally been set out by the…

Villaraza & Angangco | Philippines | 29 Jul 2020

The Unspoken Cost of Dying: A Summary of Philippine Taxes After Life

In the Philippines, estate planning is still considered as an exercise for the wealthy. Often times, even Planning for matters after the unexpected…

Loyens & Loeff | Belgium, Netherlands | 30 Jun 2020

De nieuwe cadeaucheque fiscaal ingepakt

De werkgever zou die cheque 100% aftrekbaar en belastingvrij kunnen toekennen aan haar werknemers. Met het wetsontwerp van 25 juni 2020 houdende…

Holland & Hart LLP | USA | 11 Jun 2020

Moves Like Jagger … But Is It Deductible? Taxation of Job Search and Moving Expenses

Job mobility is a fact. Employees are more mobile than ever - changing jobs multiple times in a career. When an employee transitions between jobs and…

Khaitan & Co | India | 10 Jun 2020

The Conundrum of deeming provisions- Whether deduction under section 80M is available in case of deemed dividend?- untested waters

Finance Act, 2020, w.e.f. 1 April 2020, removed Section 10(34) of the Income Tax Act, 1961 (“the Act”) By virtue of which dividend income was exempt…

Loyens & Loeff | Luxembourg | 19 May 2020

Tax Deductions Of Luxembourg Securitisation Special Purpose Entities At Risk

In a formal notice of 14 May 2020, the Commission requests that Luxembourg amends the way it has implemented the interest Deduction limitation rule…

Thompson Hine LLP | Australia, Belgium, Brazil, etc. | 7 May 2020

Updated Country Guide: Government Measures Taken in Response to COVID-19

Foreign Investment Review Board (FIRB): With effect from March 29, 2020, The following changes have been made To the FIRB framework:…
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