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Is Property Transfer Tax Reform on the Horizon?
  • McCarthy Tétrault LLP
  • Canada
  • February 6 2018

The Property Transfer Tax Act (British Columbia) could soon be amended to impose property transfer tax (“PTT”) on beneficial transfers of real estate

Tax Reform Act - Impact on Taxpayers with International Operations
  • Baker Botts LLP
  • USA, Global
  • December 20 2017

On December 20, 2017, the U.S. Congress passed the tax reform act (formerly known as the Tax Cuts and Jobs Act or the "Act"). President Trump is

Recent Kentucky Cases Hold That Exempt Owner Does Not Mean Property Taxes Precluded, and Leased Real Property Value May Include “Intangible Values”
  • Dickinson Wright
  • USA
  • December 20 2017

Kentucky cases recently held that property is not exempt from taxation merely because the owner may be constitutionally exempt. Also, the valuation of

How "Highest and Best Use" Can Substantially Impact Just Compensation for Landowners
  • Nexsen Pruet
  • USA
  • December 18 2017

The taking of private property for public use is referred to as condemnation or eminent domain. While federal, state, and municipal governments may

United States: Tax Reform - Restructuring & Insolvency Related Provisions - Part 2 - Cancellation of Debt Income
  • Baker McKenzie
  • USA
  • December 6 2017

This is the second part in a series of articles discussing certain restructuring and insolvency related provisions of the Tax Reform. Previously we

Judge Finds that 'Technical' Stark Law and Anti-Kickback Statute Violations Constitute False Claims for Payment
  • Katz Marshall & Banks LLP
  • USA
  • November 14 2017

In late August 2017, a federal judge in Pennsylvania held that violations of the federal Stark Law and Anti-Kickback Statute that defendants

PA PUC Approves PA-American Water’s Fair Market Value Acquisition of McKeesport Wastewater System
  • Cozen O'Connor
  • USA
  • October 31 2017

In one of the first acquisitions to be decided pursuant to a 2016 amendment to the Pennsylvania Public Utility Code (Code) that allows a public

Investments in US Securities
  • Anaford AG
  • USA
  • October 20 2017

When nonresident aliens ("NRAs") invest in the US securities market they must take the bitter with the sweet. On the sweet side, the US entices

IRS Provides Tax Relief for Victims of Hurricanes Harvey, Irma, and Maria
  • Greenberg Traurig LLP
  • USA
  • October 18 2017

The IRS has announced that “affected taxpayers” in areas of Florida, Georgia, Puerto Rico, Texas, and the U.S. Virgin Islands designated as “covered

Recent Developments on the Fair Market Value Front - Part 1
  • McDermott Will & Emery
  • USA
  • October 3 2017

Over the last several months, a handful of federal court decisionsincluding two rulings this summer on challenges to the admissibility of proposed