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Tax Act: Deductibility of Executive Compensation After Tax Reform
  • Wilmer Cutler Pickering Hale and Dorr LLP
  • USA
  • January 12 2018

Section 162(m) of the tax code generally disallows the deduction of compensation in excess of $1 million paid by a public company to a “covered

Corporate Income Tax Reform 2018 2019
  • Loyens & Loeff
  • Belgium
  • January 12 2018

On 22 December 2017, the Belgian parliament approved the corporate income tax reform act of 25 December 2017 that includes a reduction of the

CR: Corporate Tax Payment
  • Arias
  • Costa Rica
  • January 11 2018

The annual Corporate Tax for 2018 fiscal year must be paid during this month of January, and should be done on January 31st at the latest. The

CR: Pago del Impuesto de Personas Jurídicas
  • Arias
  • Costa Rica
  • January 11 2018

Este Impuesto debe pagarse por todas las Sociedades mercantiles, toda sucursal de una sociedad extranjera o su representante, así como las empresas

New Tax Act - C Corporation or Pass-Through Entity? Don't Dilly Dally
  • Brouse McDowell
  • USA
  • January 10 2018

Since 1986, due to the changes made by the Tax Reform Act of 1986, the general trend has been to own and operate a trade or business through a

Turkey Increases Corporate Tax by 2, Plus Announces Other Changes to Corporate Tax Regime
  • Moroğlu Arseven
  • Turkey
  • January 5 2018

Turkey has announced a series of changes to the Corporate Tax Law number 5520. Notably, corporate tax will increase from 20 to 22 for 2018, 2019 and

Digital Belarus: New Law Regulates Cryptocurrencies, ICO, Expands Benefits for IT Business
  • Belarus
  • December 27 2017

21 December 2017 President signed Decree On the Development of the Digital Economy fixing progressive and unique regulation in the IT sphere on a

Federal Tax Reform: Major Changes Impacting Businesses
  • Cozen O'Connor
  • USA
  • December 21 2017

On December 20, 2017, both houses of Congress passed H.R. 1, a comprehensive tax reform bill commonly known as the “Tax Cuts and Jobs Act,” (the Act

State Corporate Income Tax Considerations of Federal Tax Reform
  • Baker McKenzie
  • USA
  • December 20 2017

On December 15, 2017, the conferees working on reconciling the differences between the House and Senate versions of the Tax Cuts and Jobs Act (“Tax

Tax Reform Act - Impact on Real Estate Industry
  • Baker Botts LLP
  • USA
  • December 20 2017

On December 20, 2017, Congress passed a tax reform act (formerly known as the Tax Cuts and Jobs Act or the “Act”). President Trump is expected to sign