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California Documentary Transfer Tax Litigation Update
  • Greenberg Traurig LLP
  • USA
  • April 16 2018

California's Documentary Transfer Tax Act (Rev. & Tax. Code 11901, et seq.) is based upon the former federal Documentary Stamp Tax Act


Raising jurisdictional issues
  • Cliffe Dekker Hofmeyr
  • South Africa
  • April 13 2018

Where a taxpayer is dissatisfied with the decision taken by the South African Revenue Services (SARS) regarding an objection made by the taxpayer to


Confusion Following the Death of the Conservation Easement “Enhancement Regulation”
  • Sirote & Permutt PC
  • USA
  • April 11 2018

In Wendell Falls Development, LLC v. Commissioner, T.C. Memo. 2018-45 Here, the Tax Court seemed to determine that there is no deduction allowable


President Trump Announces Intent to Nominate Emin Toro to Tax Court
  • McDermott Will & Emery
  • USA
  • April 10 2018

In a press release this morning, President Trump announced his intent to nominate Emin Toro to serve as a judge on the United States Tax Court (Tax


Are Changes Looming over the Tax Court’s Procedure Rules?
  • McDermott Will & Emery
  • USA
  • April 3 2018

Tax controversy practitioners are undoubtedly aware of the gradual movement over the years to conform certain Tax Court procedure rules (Tax Court


IRS Announces Heightened Scrutiny for Tax-Exempt Entities
  • Jackson Lewis PC
  • USA
  • March 23 2018

The IRS division tasked with ensuring tax-exempt entities comply with relevant tax laws has announced that beginning in fiscal year 2018, it will


NJ Tax Court: Foreign-Source Income Not Taxable
  • Reed Smith LLP
  • USA
  • March 22 2018

Infosys is a multinational corporation headquartered and incorporated in India. It performed IT services in New Jersey and reported its CBT by


The Fifth Circuit Puts an End to the Madness with its March Opinion
  • McDermott Will & Emery
  • USA
  • March 21 2018

We have all heard the famous quote about doing the same thing over and over again and expecting different results. The Court of Appeals for the Fifth


Federal income tax consequences of state economic development incentives
  • Nexsen Pruet
  • USA
  • March 18 2018

South Carolina has a rich mix of economic development incentives. These include income tax credits, sales tax exemptions, property tax exemptions and


A Matter of Trusts: Tenth Circuit to Decide Important ESOP Case
  • McDermott Will & Emery
  • USA
  • March 8 2018

The ESOP industry is paying close attention to a Tenth Circuit appeal that will address the deferral of corporate deductions for certain accrued